ANKIT CHIRAG DEVELOPERS PVT. LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX

PDF · subscribers
ITA/6/2019HC RajasthanRJHC01025731201922 February 2021Bench: SANDEEP MEHTA,DEVENDRA KACHHAWAHA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court granted the appellant's counsel liberty to withdraw the present appeals. Consequently, the appeals were dismissed as withdrawn. No decision was made on the merits of the case. The judgment does not provide any reasoning or ratio decidendi as no substantive arguments were considered. The operative direction was to dismiss the appeals as withdrawn.

What were the facts?

The appeals were filed by Ankit Chirag Developers Pvt. Ltd. against the orders passed by the Assistant Commissioner of Income Tax and the Deputy Commissioner of Income Tax, Central Circle-1, Udaipur. The specific assessment years and the amounts in dispute are not recorded in the judgment. The procedural history leading to these appeals before the High Court is also not detailed. The matter was listed for hearing before the High Court of Judicature for Rajasthan at Jodhpur.

What were the issues?

The primary issue before the High Court was to decide the appeals filed by the assessee. The judgment does not record any specific questions of law or fact that were debated. The appellant's counsel, Mr. Anil Mehta, sought liberty to withdraw the present appeals. The respondent's contentions are not recorded in the judgment. No specific provisions of the Income Tax Act were discussed in relation to the arguments presented.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Income Tax Appeal No. 5/2019 Ankit Chirag Developers Pvt. Ltd., Having His Address At 54-55, Rajdeep, New Fathpura, Udaipur In The State Of Rajasthan ----Appellant Versus Assitant Commissioner Of Income Tax, Central Circle-1, Udaipur Having Its Address At 16, Moomal Tower, Saheli Marg, Udaipur In The State Of Rajasthan. ----Respondent Connected With D.B. Income Tax Appeal No. 6/2019 Ankit Chirag Developers Pvt. Ltd., Having His Address At 54-55, Rajdeep, New Fathpura, Udaipur In The State Of Rajasthan ----Appellant Versus Deputy Commissioner Of Income Tax, Central Circle-1, Udaipur Having Its Address At 16, Moomal Tower, Saheli Marg, Udaipur In The State Of Rajasthan. ----Respondent For Appellant(s) : Mr. Anil Mehta HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE DEVENDRA KACHHAWAHA Order 22/02/2021 Counsel Shri Mehta craves liberty to withdraw the present appeals. Hence, the same are dismissed as withdrawn. (DEVENDRA KACHHAWAHA),J (SANDEEP MEHTA),J 73-74-Arvind/-

Recent GST High Court judgments

Search GST case law →