PR. COMMISSIONER OF INCOME TAX, vs. M/S MAHENDRA SINGH DHANKHAR HUF
What did the High Court hold?
The High Court recorded the submission of the Income Tax Department's counsel that the department wished to withdraw the appeal. Based on this submission, the appeal was dismissed as withdrawn.
What were the facts?
The Income Tax Department filed an appeal before the High Court challenging an order of the Income Tax Appellate Tribunal. The appeal was filed against an order of the Commissioner of Income Tax (Appeals) which was against an order passed by the Deputy Commissioner of Income Tax.
What were the issues?
The primary issue was the department's intention to withdraw the appeal due to monetary limits prescribed by a CBIC circular.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
r A IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAV :■) O WEDNESDAY, THE SIXTEENTH DAY OF APRIL ♦ TWO THOUSAND AND TWENTY FIVE PRESENT HONOURABLE SRI JUSTICE NINALA JAYASURYA AND HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL NO: 8 OF 2022 Appeal under Section 260 A of the Income Tax Act, 1961 praying that the High Court may be pleased to set aside the Order dated 23-12-2020 passed in ITA.No.206A/iz/2020 (Assessment year 2015-2016) by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam, which was filed challenging the Order dated 27-07-2020 passed in Appeal No.307/2019-20/CIT(A)-3/VSP/2020-21 by the Commissioner of Income Tax (Appeals)-3, Visakhapatnam, which was filed against the Order dated 26-12-2019 passed U/s.143 (3) read with Section 153A of the Income Tax Act, 1961 (Assessment year 2015-2016) by the Deputy Commissioner of Income Tax, Central Circle-1, Guntur, in PAN No.ACFPA3107. Between: The Principal Commissioner of Income Tax (Central), Visakhapatnam. ...Appellant AND Arunachalam Manickvel, Prop;M/s.Bharathi Soap Works, Amaravathi Road, Gorantia, Guntur. 11/25, ...Respondent
f t'. ^ ; Sri Vamsi Krishna Bodapati, representing Sri Anup Koushik Karavadi (Senior Standing Counsel for Income Tax Department) el fo‘r the Appellant ■ t / Counsel for the Respondent : Sri Dundu Manmohan The Court made the following:JUDGMENT
>■ f APHC010372522021 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI (Special Original Jurisdiction) [3526] WEDNESDAY ,THE SIXTEENTH DAY OF APRIL TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE NINALA JAYASURYA AND THE HONOURABLE SRI JUSTICE TARLADA RAJASEKHAR RAO INCOME TAX TRIBUNAL APPEAL No.8 OF 2022 Between: Principal Commissioner of Income Tax (Central), Visakhapatnam ...APPELLANT AND Arunachalam Manickvel ...Respondent Counsel for the Appellant: Mr.ANUP KOUSHIK KARAVADI, Senior Standing Counsel for Income Tax Assisted by Mr.Vamsi Krishna Bodapati Counsel for the Respondent: Mr.Dundu Manmohan The Court made the following JUDGMENT: (per NJS,J) This matter is taken up by way of Lunch Motion on a mention made by the learned counsel, as the Department is seeking permission to withdraw the appeal.
f 2 Mr.Vamsi Krishna Bodapati, learned Junior Standing Counsel appearing on behalf of Mr.Anup Koushik Karavadi, learned Senior Standing Counsel for the Income Tax Department states that in view of the monetary limits, as per CBIC Circular No.5 of 2024, the Department instructed withdrawal of the appeal. Recording the said submission, the appeal is dismissed as withdrawn. The Certificate, addressed by the Deputy Commissioner of Income Tax, in this regard, is taken on record. No order as to costs. Miscellaneous petitions pending, if any, shall stand closed. 2. Sd/-S.V.S.R.MURTHY JOINT REGISTRAR //TRUE COPY// SECTION OTFICER To, Income Tax Appellate Tribunal, Visakhapatnam Bench 1. The Visakhapatnam. 2. The Commissioner of Income Tax (Appeals)-3, Visakhapatnam. of Income Tax, Central Circle-1, 3. The Deputy Commissioner Guntur. 4. The Principal Commissioner Visakhapatnam. 5. One CC to Sri Anup Koushik Karavadi, Advocate [OPUC] 6. One CC to Sri Dundu Manmohan, Advocate [OPUC] Tax (Central), of Income 7. Three CD Copies BSV
HIGH COURT BSV DATED:16/04/2025 ^ 2 I JUL 2025 X*^-C!!n«iit S«ctia^*y \fiSspaja!SS/ JUDGMENT ITTA.No.8 of 2022 DISMISSING THE ITTA AS WITHDRAWN WITHOUT COSTS
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