THE PR.COMMISSIONER OF INCOME TAX-I, PUNE vs. SANGAMNER BHAG SAHAKARI SAKHAR KARKHANA LTD.

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ITA/54/2015HC BombayHCBM03016253201522 October 2019Bench: HON'BLE SHRI JUSTICE S V GANGAPURWALA,HON'BLE SHRI JUSTICE K. K. SONAWANE1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court accepted the appellant's request to withdraw the appeal. The Court held that the appeal should be disposed of as withdrawn. The reasoning was based on the appellant's instruction due to the low tax effect. The operative direction was to dispose of the appeal as withdrawn and refund the court fees as per rules. No issues were expressly left undecided as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax – I, Pune (the appellant/revenue) against Sangamner Bhag Sahakari Sakhar Karkhana Limited (the respondent/assessee). The appeal was filed before the High Court of Judicature at Bombay, Bench at Aurangabad. The assessment year(s) are not specified in the provided text. The order or action under challenge is the appeal itself. The procedural history is that the revenue filed the appeal and subsequently sought to withdraw it.

What were the issues?

The Tribunal (High Court in this instance) did not have to decide any substantive issues of law or fact. The sole matter before the Court was the appellant's request to withdraw the appeal. The appellant's counsel stated that she was instructed to withdraw the appeal because the tax effect was below Rs.100 lakhs. No arguments were presented by the respondent.

AI-generated summary — verify with the full judgment below

1 cp-ITA-54-15 IN THE HIGH COURT OF JUDICATURE AT BOMBAY BENCH AT AURANGABAD INCOME TAX APPEAL NO. 54 OF 2015 The Pr. Commissioner of Income Tax – I, Pune, P.M.T. Building, ‘A’ Wing, 3rd Floor, Swargate, Pune – 411 037 .. Appellant Versus Sangamner Bhag Sahakari Sakhar Karkhana Limited, A/p. Amrutnagar, Taluka Sangamner – 422 608, District Ahmednagar .. Respondent ... Advocate for Appellant : Dr. Kalplata Patil Bharaswadkar ... CORAM : S. V. GANGAPURWALA & K. K. SONAWANE, JJ

DATED : 22nd OCTOBER, 2019. ORDER :- Mrs. Bharaswadkar, the learned counsel for the appellant states that she is instructed to withdraw the appeal, as the tax effect in the appeal is below Rs.100 lakhs. In light of above, the appeal is disposed of as withdrawn. The Court fees as per rules be refunded. [ K. K. SONAWANE ] [ S. V. GANGAPURWALA ] JUDGE JUDGE rrd

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