CHHABINDRA BEHERA vs. COMMNR.OF INCOME TAX

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ITA/18/2016HC OrissaODHC01067598201605 February 2018Bench: MR. JUSTICE I.MAHANTY,MR. JUSTICE BISWAJIT MOHANTY1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted the appellant's (Revenue's) admission that the tax effect in the present case is below the threshold stipulated in the Instructions dated 17th September, 2024. Consequently, the appellant was permitted to withdraw the appeal. The Tribunal made it clear that if any contrary instruction is issued by the Department subsequently, the appellant would have the liberty to revive the appeal. The appeal was disposed of accordingly, and any pending applications were also disposed of.

What were the facts?

This is an appeal filed by the Commissioner of Income Tax (Central), Patna, against an order concerning M/s. Gahna, Chas, Bokaro. The appeal pertains to the assessment year(s) not explicitly stated in the provided text. The core of the matter is the tax effect involved in the dispute. The appellant, the Revenue, has acknowledged that the tax effect is below the threshold stipulated in the Instructions dated 17th September, 2024. This procedural development has led to the current disposition of the appeal.

What were the issues?

1. Whether the tax effect in the present appeal is below the threshold stipulated in the Instructions dated 17th September, 2024, thereby permitting withdrawal of the appeal? (Question of fact) Assessee's Contention: Not recorded. Revenue's Contention: The Revenue, through its counsel, has admitted that the tax effect in this case is below the threshold stipulated in the Instructions dated 17th September, 2024. Based on this admission, the Revenue seeks permission to withdraw the appeal.

AI-generated summary — verify with the full judgment below

Neutral Citation No. ( 2025:JHHC:36676-DB

IN THE HIGH COURT OF JHARKHAND AT RANCHI

Tax Appeal No. 18 of 2016 The Commissioner of Income Tax (Central), Central Revenue Building, Bir Chand Patel Marg, P.O.- G.P.O., P.S.- Kotwali, District: Patna. ... Appellant

Versus M/S. Gahna, Check Post Chas, P.O. & P.S.- Chas, District: Bokaro. ... Respondent

--------- CORAM: HON’BLE THE CHIEF JUSTICE

HON’BLE MR. JUSTICE RAJESH SHANKAR

--------- For the Appellant: Mr. Kumar Vaibhav, Sr. S.C.

Mr. Anurag Vijay, Jr. S.C.

Mr. Durgesh Agarwal, Advocate

--------- 09/Dated: 08.12.2025 Tarlok Singh Chauhan, C.J.(Oral) 1. The tax effect in this case admittedly is below the threshold as stipulated in the Instructions dated 17th September, 2024. 2. Therefore, the appellant at this stage is permitted to withdraw this appeal. However, it is made clear that in case any contrary instruction is issued by the Department subsequently, the appellant would be at liberty to revive this appeal. 3. This appeal is disposed of accordingly. 4. Pending application(s), if any, shall also stand disposed of.

(Tarlok Singh Chauhan, C.J.)

(Rajesh Shankar, J.) December 08 , 2025 N.A.F.R. Manoj/Pramanik/Cp.2

Uploaded on 09.12.2025

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