THE COMMISSIONER OF INCOME TAX II vs. SHRI SUBHASH RAMJI SHIGWAN

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ITXA/966/2013HC BombayHCBM07004001201317 October 20261 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal allowed the appeal to be withdrawn. The reasoning provided is that the appellant's counsel sought to withdraw the appeal in view of CBDT Circular No. 09/2024. The operative direction was to allow the appeal to be withdrawn and dispose of it accordingly. Refund of court fees was also permitted as per rules. No issues were decided on merits.

What were the facts?

The appeal was filed by the Commissioner of Income Tax II against Shri Subhash Ramji Shigwan. The assessment year(s) are not specified in the provided text. The appeal challenges an order or action, the specifics of which are not detailed. The procedural history relevant to the final outcome 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 of law or fact. The only matter before the Tribunal was the appellant's request to withdraw the appeal. The appellant's contention was based on CBDT Circular No. 09/2024, dated 17th September 2024. The respondent's arguments are not recorded.

AI-generated summary — verify with the full judgment below

3-ITXA-966-2013 (C).doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURISDICTION INCOME TAX APPEAL(IT) NO. 966 OF 2013 The Commissioner Of Income Tax II ...Appellant V/s. Shri Subhash Ramji Shigwan ...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 The appeal is accordingly allowed to be withdrawn and stands disposed of as such. 3.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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