C.I.T.1,JODHPUR vs. M/S BHARAT SALT COMPANY

ITA/254/2013HC Rajasthan2024:RJ-JD:42392-DB17 October 2024Bench: PUSHPENDRA SINGH BHATI, MUNNURI LAXMAN1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal granted the appellant's request to withdraw the appeals. Consequently, the appeals were dismissed as withdrawn. The judgment explicitly states that the formulated substantial question of law is kept open. Furthermore, the department is granted liberty to move an appropriate application for revival of the appeals if the need arises. No decision on the merits of the case was made.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-I, Jodhpur (the Revenue) against M/s Bharat Salt Company, Phalodi, Jodhpur (the Assessee). The appeals concerned assessment years not specified in the judgment. The appeals were before the High Court of Judicature for Rajasthan at Jodhpur. The tax effect in the appeals was stated to be below Rupees Two Crores. Learned counsel for the appellant sought permission to withdraw the appeals in view of a circular of the Central Board of Direct Taxes dated 17.09.2024.

What were the issues?

The judgment does not record any specific substantial questions of law that the Tribunal had to decide. The only procedural issue addressed is the appellant's request to withdraw the appeals. The Revenue sought permission to withdraw the appeals based on a CBDT circular concerning tax effect. The Assessee's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:42392-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 254/2013 Commissioner of Income Tax-I, Jodhpur. ----Appellant Versus M/s Bharat Salt Company, Phalodi, Jodhpur (Raj.) ----Respondent Connected With D.B. Income Tax Appeal No. 15/2015 Commissioner of Income Tax-I, Jodhpur. ----Appellant Versus M/s Bharat Salt Company, Phalodi, Jodhpur ----Respondent For Appellant(s) : Mr. Sunil Bhandari For Respondent(s) : Mr. Sharad Kothari HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE MUNNURI LAXMAN Order 17/10/2024 1. The tax effect in appeals 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 appeals. 2. The appeals are dismissed as withdrawn. 3.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 126-127-nirmala/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 23/10/2024 at 04:58:41 PM) (Downloaded on 28/10/2026 at 12:47:06 AM)

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