PR. COMMISSIONER OF INCOME TAX, JAIPUR vs. M/S LAXMINATH INFRASTUCTURE P. LTD.

ITA/52/2016HC Rajasthan27 August 2019Bench: SANGEET LODHA, P.K. LOHRA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's request to withdraw the appeal. This decision was based on Circular No.17/2019 dated 08.08.2019 and a clarification dated 20.08.2019, which stipulated that appeals with a tax effect below Rs.1 crore could be withdrawn. The Court found that the tax effect in the present appeal met this criterion. Consequently, the appeal was dismissed as withdrawn. No substantive issues regarding the assessment itself were decided on merits.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax- Central Jaipur-3 against an order concerning the Assessment Year 2011-12. The respondent is M/s Laxminath Infrastructure Pvt. Ltd. The appeal was before the High Court of Judicature for Rajasthan at Jodhpur. The procedural history leading to this hearing is not detailed, but the appeal was presented for decision.

What were the issues?

The primary issue before the High Court was whether to permit the appellant (Revenue) to withdraw the appeal. This decision was influenced by a Circular issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. The appellant sought permission to withdraw the appeal on the grounds that the tax effect involved was less than Rs.1 crore, as per the aforementioned Circular and its subsequent clarification. The respondent's stance on this request is not recorded.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 52/2016 Pr. Commissioner Of Income Tax- Central Jaipur-3 Statute Circle, C- Scheme, Jaipur. ----Appellant Versus M/s Laxminath Infrastructure Pvt. Ltd. Churu (Raj.). A.Y. 2011- 12 ----Respondent For Appellant(s) : Mr. K.K. Bissa with Mr. G.S. Chouhan and Mr. H.G. Chanda. For Respondent(s) : Mr. Vineet Dave. HON'BLE MR. JUSTICE SANGEET LODHA HON'BLE MR. JUSTICE P.K. LOHRA Order 27/08/2019 In view of Circular No.17/2019 [F.No.279/MISC./142/2007- ITJ (PT.)] dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Government of India, New Delhi, as clarified vide communication dated 20.08.2019, the tax effect involved in the present appeal being less than Rs.1 crore, learned counsel appearing for the appellant seeks permission to withdraw the appeal. Permission is granted. The appeal is dismissed as withdrawn. (P.K. LOHRA),J (SANGEET LODHA),J 178-DJ/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 27/08/2019 at 06:36:07 PM) (Downloaded on 28/10/2026 at 12:51:32 AM)

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