COMMISSIONER OF INCOME TAX-I, vs. SATISH KUMAR AGARWAL

ITA/8/2021HC RajasthanRJHC02008348202127 September 2024Bench: AVNEESH JHINGAN,PRAVEER BHATNAGAR1 pages

AI SummaryWithdrawn

What did the High Court hold?

The Tribunal took the pursis filed by the learned Counsel for the appellant (Revenue) on record. The pursis stated that tax evasion does not fall in exception and is below the permissible limit. Accordingly, the Revenue sought permission to withdraw the appeal. The Tribunal allowed the withdrawal of the appeal. The operative direction is that the appeal is disposed of as withdrawn, and the court fee shall be refunded in accordance with rules. No specific issue was decided on merits.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-2, Nagpur (the Revenue) against M/s. Unitech Power Transmission Ltd., Nagpur (the Assessee). The assessment year(s) are not explicitly stated in the provided text. The appeal challenges an order or action, the nature of which is not detailed. The procedural history involves the Revenue filing a pursis on December 5, 2025, stating that tax evasion does not fall within an exception and is below the permissible limit. The Revenue then sought permission to withdraw the appeal.

What were the issues?

The Tribunal had to decide whether to allow the Revenue's request to withdraw the appeal. The Revenue argued that tax evasion does not fall within an exception and is below the permissible limit, and therefore, sought permission to withdraw the appeal. The judgment does not record any arguments from the Assessee.

AI-generated summary — verify with the full judgment below

917.ita.8.21 1/1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR Income Tax Appeal No.8 of 2021 Pr. Commissioner of Income Tax-2, Nagpur vs. M/s. Unitech Power Transmission Ltd., Nagpur =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= Office notes, Office Memoranda of Coram, appearances, Court's orders Court’s or Judge’s Orders or directions and Registrar’s orders. =-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-=-= Mr. Anand Parchure, Advocate for the Appellant. Mr. K.P. Dewani, Advocate for the Respondent sole. CORAM : ANIL L. PANSARE & RAJ D. WAKODE, JJ. DATE : 5 th DECEMBER, 2025.

The learned Counsel for the appellant has tendered across the bar a pursis dated 05/12/2025 stating therein that tax evasion does not fall in exception and is below the permissible limit. The pursis is taken on record. Accordingly, he seeks permission to withdraw the appeal. 02. The appeal is disposed of as withdrawn. The Court fee shall be refunded in accordance with rules. (Raj D. Wakode, J.) (Anil L. Pansare, J.) *sandesh 2025:BHC-NAG:13608-DB Signed by: Mr. Sandesh Waghmare Designation: PS To Honourable Judge Date: 05/12/2025 19:19:53

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