THE COMMISSIONER OF INCOME TAX - II, vs. SHRIRAM ROAD LINES.
What did the High Court hold?
The High Court allowed the appeal to be withdrawn. The reasoning was based on the appellant's counsel's submission that the withdrawal was sought in light of CBDT Circular No. 09/2024. The operative direction was that the appeal stands disposed of as withdrawn. No issues on the merits of the assessment were decided, and no refund of court fees was mentioned as being disallowed.
What were the facts?
The appeal was filed by the Commissioner of Income Tax - II against Shriram Road Lines. The assessment year(s) are not specified in the provided text. The appeal challenges an order or action, the nature of which is not detailed. The procedural history relevant to the disposal of the appeal is that the appellant's counsel sought to withdraw the appeal.
What were the issues?
The Tribunal did not have to decide any substantive issues on merits. The sole procedural matter before the Court was the appellant's request to withdraw the appeal. The appellant's contention was that the appeal should be withdrawn in view of CBDT Circular No. 09/2024, dated 17th September 2024. The judgment does not record any contention from the respondent.
AI-generated summary — verify with the full judgment below
2-ITXA-229-2013 (C).doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURISDICTION INCOME TAX APPEAL(IT) NO. 229 OF 2013 The Commissioner Of Income Tax - II ...Appellant V/s. Shriram Road Lines. ...Respondent ... Ms. Smita Thakur, Advocate for the Appellant. ... CORAM : ABHAY AHUJA & NEERAJ P. DHOTE, JJ. DATE : 17th October, 2026 P.C. : 1. When the matter is called out, Ms. Thakur, learned Counsel appearing for the Appellant, seeks to withdraw the appeal in view of CBDT Circular No. 09/2024, dated 17th September 2024. 2. The appeal is accordingly allowed to be withdrawn and stands disposed of as such. 3. Refund of Court fees, if any, is allowed as per the rules. (NEERAJ P. DHOTE, J.) (ABHAY AHUJA, J.) Mandar M. 1/1
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