THE PR. CIT.2,KOLHAPUR vs. AMAN BACHAT MANDAL

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ITXA/2576/2018HC BombayHCBM07059931201817 October 20261 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appeal to be withdrawn by the Appellant. The reasoning provided is solely based on the Appellant's request to withdraw the appeal in light of CBDT Circular No. 09/2024, dated 17th September 2024. The Court noted that the matter was called out and the learned Counsel for the Appellant sought to withdraw the appeal. Consequently, the appeal was disposed of as withdrawn. No decision on the merits of the case was made. Refund of court fees, if any, was allowed as per rules. No issues were expressly left undecided as the appeal was withdrawn.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax - 2 (the Appellant) against Aman Bachat Mandal (the Respondent). 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 is limited to the current stage of the appeal before the High Court of Judicature at Bombay, Circuit Bench at Kolhapur. The amount in dispute is not stated.

What were the issues?

1. Whether the appeal should be allowed to be withdrawn by the Appellant? (Question of procedure, not explicitly framed as a legal question). Contentions: Assessee: No arguments recorded for the assessee. Revenue: The Appellant (Revenue) seeks to withdraw the appeal in view of CBDT Circular No. 09/2024, dated 17th September 2024.

AI-generated summary — verify with the full judgment below

4-ITXA-2576-2018 (C).doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURISDICTION INCOME TAX APPEAL (IT) NO. 2576 OF 2018 The Pr. Commissioner of Income Tax -2 ...Appellant V/s. Aman Bachat Mandal ...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 The appeal is accordingly allowed to be withdrawn and stands disposed of as such. 3.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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