PR. COMMISSIONER OF INCOME TAX, JODHPUR vs. PUSTIKAR LAGHU VYAPARIK PRATISTHAN BACHA

ITA/12/2018HC Rajasthan13 January 2026Bench: ARUN MONGA, YOGENDRA KUMAR PUROHIT1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted the Revenue's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn. The formulated substantial question of law was expressly kept open. The department was granted liberty to move an appropriate application for revival of the appeal if the need arises. The reasoning for the withdrawal was based on the tax effect being below Rupees Two Crores, as per the CBDT circular dated 17.09.2024. No decision was made on the merits of the substantial question of law.

What were the facts?

The appeal was filed by the Pr. Commissioner of Income Tax-I, Jodhpur (the Revenue) against Pustikar Laghu Vyaparik Pratisthan Bachat Evam Sakh Sahakari Samiti Ltd. (the Assessee). The tax effect in the appeal was stated to be below Rupees Two Crores. The appeal was filed before the High Court of Judicature for Rajasthan at Jodhpur. The procedural history leading to this appeal is not detailed in the provided text.

What were the issues?

1. Whether the appeal, with a tax effect below Rupees Two Crores, is maintainable in light of CBDT Circular dated 17.09.2024? The Revenue, through its learned counsel, sought permission to withdraw the appeal. The reason cited for withdrawal was the tax effect being below Rupees Two Crores, referencing a circular of the Central Board of Direct Taxes dated 17.09.2024. The Assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 12/2018 Pr. Commissioner Of Income Tax-I, Jodhpur. ----Appellant Versus Pustikar Laghu Vyaparik Pratisthan Bachat Evam Sakh Sahakari Samiti Ltd., 4-F-71, New Power House Road, Jodhpur. ----Respondent For Appellant(s) : Mr. KK Bissa For Respondent(s) : Ms. Khushbu Choudhary HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT Order 13/01/2026 1. The tax effect in appeal is below Rupees Two Crores. In view of the circular of Central Board of Direct Taxes date 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 The appeal is dismissed as withdrawn. 3.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.

(YOGENDRA KUMAR PUROHIT),J (ARUN MONGA),J 117-raksha/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 14/01/2026 at 02:59:40 PM) (Downloaded on 28/10/2026 at 12:39:39 AM)

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