C.I.T. UDAIPUR vs. M/S MADHAV MARBLE AND GRANITE LTD.

ITA/112/2014HC Rajasthan2024:RJ-JD:41348-DB09 October 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court allowed the appellant's request to withdraw the appeal. The reasoning was based on the CBDT circular dated 17.09.2024, which indicated that the tax effect in the appeal was below the threshold specified in the circular, making it eligible for withdrawal. The Court dismissed the appeal as withdrawn. The formulated substantial question of law was expressly kept open, and the department was granted liberty to move an appropriate application for revival if the need arose. No decision was made on the merits of the case.

What were the facts?

This matter concerns Income Tax Appeal No. 112/2014 filed before the High Court of Judicature for Rajasthan at Jodhpur. The appellant is the Commissioner of Income Tax, Udaipur, and the respondent is M/s Madhav Marble & Granite Ltd. The appeal challenges an order or action, though the specific order and assessment year(s) are not detailed in the provided text. The tax effect in the appeal is stated to be below Rupees Two Crores. The procedural history is limited to the present stage of the appeal before the High Court.

What were the issues?

The appeal was filed by the Revenue. The primary issue that arose for consideration was whether the appeal should be permitted to be withdrawn by the appellant. The appellant (Revenue) argued that in view of the Central Board of Direct Taxes (CBDT) circular dated 17.09.2024, which likely pertains to monetary limits for filing appeals, they sought permission to withdraw the appeal. The respondent's contentions are not recorded in the judgment. The question of law, if any, formulated in the appeal was kept open.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:41348-DB] (1 of 1) [ITA-112/2014] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 112/2014 Commissioner of Income Tax, Udaipur ----Appellant Versus M/s Madhav Marble & Granite Ltd., N.H. 8, Amberi, Udaipur (Raj.) ----Respondent For Appellant(s) : Mr. KK Bissa For Respondent(s) : Mr. Sachin Saraswat HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 09/10/2024 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 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 135-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 17/10/2024 at 05:29:12 PM) (Downloaded on 28/10/2026 at 12:45:55 AM)

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