PR. COMMISSIONER OF INCOME TAX, UDAIPUR vs. M/S KHURANA CONSTRUCTION

ITA/27/2018HC Rajasthan2024:RJ-JD:49310-DB03 December 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 appeal. The appeal was accordingly dismissed as withdrawn. The Tribunal noted that the formulated/proposed 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 is an appeal filed by the Principal Commissioner of Income Tax, Udaipur (the appellant/revenue) against M/s Khurana Construction (the respondent/assessee). The appeal pertains to an Income Tax Appeal No. 27/2018 before the High Court of Judicature for Rajasthan at Jodhpur. The judgment does not specify the assessment year(s) or the order/action under challenge, nor does it mention the authority that passed it. The tax effect in the appeal is stated to be below Rupees Two Crores. The procedural history leading to this hearing is not detailed.

What were the issues?

The Tribunal was not required to decide any substantial questions of law as the appeal was withdrawn. The appellant (revenue) sought permission to withdraw the appeal based on a circular of the Central Board of Direct Taxes dated 17.09.2024, concerning appeals with a tax effect below Rupees Two Crores. The respondent (assessee) did not present any arguments as the appeal was withdrawn by the appellant.

AI-generated summary — verify with the full judgment below

[2024:RJ-JD:49310-DB] (1 of 1) [ITA-27/2018] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 27/2018 Pr. Commissioner Of Income Tax, Udaipur. ----Appellant Versus M/s Khurana Construction, 35-A, Ambavgarh, Udaipur. ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Sanjay Nahar 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 The appeal is dismissed as withdrawn. 3.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 100-devrajP/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 05/12/2024 at 03:38:01 PM) (Downloaded on 28/10/2026 at 12:47:54 AM)

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