COMMISSIONER OF INCOME TAX-II, JODHPUR vs. KARAN SINGH CHOUDHARY

WTA/3/2010HC RajasthanRJHC01035988201019 September 2019Author: SANGEET LODHA,VINIT KUMAR MATHUR2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the appellant (Revenue) to withdraw the appeals. The reasoning was based on the tax effect being less than Rs.1 crore, as per the circulars issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. The circulars stipulated a threshold for filing appeals, and when the tax effect falls below this threshold, the revenue is permitted to withdraw such appeals. The operative direction was to dismiss all the appeals as withdrawn. No issues were expressly left undecided.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-II, Jodhpur, against Karan Singh Choudhary. The appeals were related to wealth tax. The present judgment concerns multiple appeals, specifically D. B. Wealth Tax Appeal Nos. 2/2010 to 7/2010. The procedural history indicates that the appeals were filed by the revenue and are now before the High Court. The matter came up for hearing on 19/09/2019.

What were the issues?

1. Whether the appeals filed by the revenue should be permitted to be withdrawn in light of the prevailing circulars regarding tax effect. The appellant (Revenue) argued that in view of Circular No.17/2019 dated 08.08.2019, clarified by communication dated 20.08.2019, and Circular No. 3 of 2018 dated 11.07.2018 (made applicable to wealth tax appeals vide Circular No. 05/2019 dated 05.02.2019), the tax effect involved in the present appeals is less than Rs.1 crore, and therefore, sought permission to withdraw the appeals. The respondent (Assessee) did not record any specific arguments in the judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D. B. Wealth Tax Appeal No. 2/2010 Commissioner Of Income Tax-II, Jodhpur ----Appellant Versus Karan Singh Choudhary ----Respondent Connected With D. B. Wealth Tax Appeal No. 3/2010 Commissioner Of Income Tax-II, Jodhpur ----Appellant Versus Karan Singh Choudhary ----Respondent D. B. Wealth Tax Appeal No. 4/2010 Commissioner Of Income Tax-II, Jodhpur ----Appellant Versus Karan Singh Choudhary ----Respondent D. B. Wealth Tax Appeal No. 5/2010 Commissioner of Income Tax-II, Jodhpur ----Appellant Versus Karan Singh Choudhary ----Respondent D. B. Wealth Tax Appeal No. 6/2010 Commissioner Of Income Tax-II, Jodhpur ----Appellant Versus Karan Singh Choudhary ----Respondent D.B. Wealth Tax Appeal No. 7/2010 Commissioner Of Income Tax-II, Jodhpur (Uploaded on 20/09/2019 at 04:02:23 PM) (Downloaded on 28/10/2026 at 12:07:54 AM) (2 of 2) [WTA-2/2010] ----Appellant Versus Karan Singh Choudhary ----Respondent For Appellant(s) : Mr. Sunil Bhandari For Respondent(s) : Mr. Anjay Kothari HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE VINIT KUMAR MATHUR

Order 19/09/2019 In view of Circular No.17/2019 [F.No.279/MISC./142/2007- ITJ (PT.)] dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, New Delhi, as clarified vide communication dated 20.08.2019 and the Circular No. 3 of 2018 dated 11.07.2018 issued in respect of income tax appeals made applicable for wealth tax appeal as well vide Circular No. 05/2019 dated 05.02.2019, the tax effect involved in the present appeal being less than Rs.1 crore, learned counsel appearing for the appellants seeks permission to withdraw the appeals.

Permission is granted.

All the above appeals are dismissed as withdrawn. (VINIT KUMAR MATHUR),J (SANGEET LODHA),J 81-86-Inder/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 20/09/2019 at 04:02:23 PM) (Downloaded on 28/10/2026 at 12:07:54 AM)

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