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

ITA/121/2014HC Rajasthan2024:RJ-JD:41349-DB09 October 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the Revenue's request to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn. The Court explicitly stated that the formulated substantial question of law was kept open. Furthermore, the department was granted liberty to move an appropriate application for revival of the appeal if the need arose in the future. No decision was made on the merits of the case.

What were the facts?

This matter concerns an appeal filed by the Commissioner of Income Tax, Udaipur (the Revenue) against M/s Madhav Marble & Granite Ltd. (the Assessee). The appeal was filed before the High Court of Judicature for Rajasthan at Jodhpur. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The appeal was listed for hearing on 09/10/2024. The tax effect in the appeal was stated to be below Rupees Two Crores.

What were the issues?

The appeal was dismissed as withdrawn before any substantial questions of law were decided on merits. The Revenue sought permission to withdraw the appeal based on a circular of the Central Board of Direct Taxes dated 17.09.2024, which likely relates to monetary limits for filing appeals. The judgment does not record any specific arguments from either side regarding the merits of the case, as the appeal was withdrawn before such arguments could be presented or considered.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:41349-DB] (1 of 1) [ITA-121/2014] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 121/2014 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 The appeal is dismissed as withdrawn. 3.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 136-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 17/10/2024 at 05:29:24 PM) (Downloaded on 28/10/2026 at 12:45:58 AM)

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