PR COMMISIONER OF INCOME TAX UDAIPUR vs. SH. PRAHLAD RAI RATHI

ITA/10/2023HC Rajasthan2024:RJ-JD:49316-DB03 December 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The appellant, Principal Commissioner of Income Tax, Udaipur, sought permission to withdraw the appeal on the grounds that the tax effect was below Rupees Two Crores, citing a circular of the Central Board of Direct Taxes dated 17.09.2024. The High Court granted this permission and dismissed the appeal as withdrawn. The formulated or proposed substantial question of law was expressly kept open. The department was granted liberty to move an appropriate application for revival if the need arose.

What were the facts?

The appellant, the Principal Commissioner of Income Tax, Udaipur, filed an appeal before the High Court of Judicature for Rajasthan at Jodhpur. The appeal was against an order concerning the respondent, Sh. Prahlad Rai Rathi, proprietor of M/s Kedar Mal Radhey Shyam. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history indicates that the appeal was filed as ITA-10/2023. The tax effect in the appeal was stated to be below Rupees Two Crores.

What were the issues?

The Tribunal was not required to decide any substantial question of law as the appeal was withdrawn. The judgment does not record any arguments made by either the assessee or the revenue on any specific issues. The only point noted is the tax effect in the appeal being below Rupees Two Crores, which led to the appellant seeking permission to withdraw the appeal based on a CBDT circular.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:49316-DB] (1 of 1) [ITA-10/2023] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 10/2023 Pr Commisioner Of Income Tax Udaipur, Pr Commisioner Of Income Tax Udaipur ----Appellant Versus Sh. Prahlad Rai Rathi, Sh. Prahlad Rai Rathi, Prop. M/s Kedar Mal Radhey Shyam, Sadar Bazar, Gulabpura, Bhilwara ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Jaideep Singh Saluja HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 03/12/2024 1. The tax effect in appeal is below Rupees Two Crores, in view of the circular of Central Board of Direct Taxes dated 17.09.2024, learned counsel for the appellant seeks permission to withdraw the appeal. 2. The appeal is dismissed as withdrawn. 3. The formulated / proposed substantial question of law is kept open. 4. In case need arises, the department shall be at liberty to move appropriate application for revival. (MUNNURI LAXMAN),J (DR.PUSHPENDRA SINGH BHATI),J 104-devrajP/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 05/12/2024 at 03:38:48 PM) (Downloaded on 28/10/2026 at 12:48:05 AM)

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