THE COMMISSIONER OF INCOME TAX - 1 KOLHAPUR vs. RAMCHANDRA ENTERPRISES

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ITXA/5699/2010HC BombayHCBM07000321201017 October 20261 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appeal to be withdrawn. The Court noted that the learned Counsel for the Appellant sought to withdraw the appeal in view of CBDT Circular No. 09/2024, dated 17th September 2024. Consequently, the appeal was disposed of as withdrawn. The Court also directed that the refund of court fees, if any, be allowed as per the rules. No other issues were decided on merits.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax - 1, Kolhapur (the Appellant/Revenue) against Ramchandra Enterprises (the Respondent/Assessee). The assessment year(s) are not specified in the provided text. The appeal challenges an order or action that is not detailed in the excerpt. The procedural history indicates that the matter was called out before the Bombay High Court, Circuit Bench at Kolhapur.

What were the issues?

The Tribunal was not required to decide any substantive issues as the appeal was withdrawn. The sole point for consideration was the Appellant's request to withdraw the appeal. The Appellant's contention was that the appeal should be allowed to be withdrawn in view of CBDT Circular No. 09/2024, dated 17th September 2024. No arguments were recorded for the Respondent.

AI-generated summary — verify with the full judgment below

8-ITXA-5699-2010 (C).doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURISDICTION INCOME TAX APPEAL(IT) NO. 5699 OF 2010 The Commissioner Of Income Tax - 1 Kolhapur … Appellant V/s. Ramchandra Enterprises … 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 The appeal is accordingly allowed to be withdrawn and stands disposed of as such. 3.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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