C.I.T. I, JODHPUR vs. KRISHAN KUMAR

ITA/46/2014HC Rajasthan2025:RJ-JD:33600-DB30 July 2025Bench: VINIT KUMAR MATHUR, BIPIN GUPTA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the Revenue's request to withdraw the appeal. The appeal was dismissed as withdrawn. The court explicitly stated that the formulated substantial question of law, though not detailed, was kept open. Furthermore, the department was granted liberty to file 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 case involves an appeal filed by the Commissioner of Income Tax-I, Jodhpur (the Revenue) against Krishan Kumar Vishnoi, Proprietor, M/s. Vishnu Art & Crafts (the Assessee). The appeal was preferred 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 tax effect in the appeal is stated to be below Rupees Two Crores. The procedural history is limited to the Revenue seeking permission to withdraw the appeal.

What were the issues?

The judgment does not record any formulated substantial question of law that the Tribunal had to decide. The Revenue, through its learned counsel, sought permission to withdraw the appeal. No arguments were presented by either the Assessee or the Revenue on the merits of any issue. The decision to withdraw was based on a circular of the Central Board of Direct Taxes dated 17.09.2024, concerning the tax effect in appeals.

AI-generated summary — verify with the full judgment below

[2025:RJ-JD:33600-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 46/2014 Commissioner of Income Tax-I, Jodhpur. ----Appellant Versus Krishan Kumar Vishnoi, Proprietor, M/s. Vishnu Art & Crafts 32, Vidhya Park Air Force, Jodhpur. ----Respondent For Appellant(s) : Mr. K.K. Bissa. For Respondent(s) : Mr. Sharad Kothari. HON'BLE MR. JUSTICE VINIT KUMAR MATHUR HON'BLE MR. JUSTICE BIPIN GUPTA Order 30/07/2025 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 The appeal is dismissed as withdrawn. 3.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. (BIPIN GUPTA),J (VINIT KUMAR MATHUR),J 110-sumer/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 30/07/2025 at 03:25:59 PM) (Downloaded on 27/10/2026 at 11:15:43 PM)

Recent GST High Court judgments

Search GST case law →