PRINCIPAL COMMR. OF INCOME TAX-1 vs. M/S. ORISSA HYDRO POWER CORPORATION LTD.

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ITA/34/2023HC OrissaODHC01009342202306 March 2023Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the petitioner's prayer to withdraw the petitions. Consequently, the petitions were dismissed as withdrawn.

What were the facts?

The petitioner, Deputy Commissioner of Income Tax, sought withdrawal of the petitions. The reason cited was that the monetary limit (tax liability) was less than Rs. 2 crores.

What were the issues?

The primary issue was the petitioner's request to withdraw the appeals based on a circular regarding monetary limits for tax liability.

AI-generated summary — verify with the full judgment below

1 / 3

2024:CGHC:47684-DB

NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR TAXC No. 34 of 2023 The Deputy Commissioner Of Income Tax Central Circle, Raipur Chhattisgarh

---- Petitioner Versus Mahavir Ashok Enterprises Pvt. Ltd. Halwai Lane, Sadar Bazar, Raipur District Raipur Chhattisgarh

---- Respondent TAXC No. 35 of 2023 The Deputy Commissioner Of Income Tax Central Circle, Raipur, Chhattisgarh.

----Petitioner Versus Mahavir Ashok Enterprises Pvt. Ltd. Halwai Lane, Sadar Bazar, Raipur, Chhattisgarh.

---- Respondent TAXC No. 50 of 2023 SAURABH YADAV Digitally signed by SAURABH YADAV Date: 2024.12.05 12:53:29 +0530

2 / 3 The Deputy Commissioner Of Income Tax Central Circle, Raipur, Chhattisgarh.

----Petitioner Versus Mahavir Ashok Enterprises Pvt. Ltd. Halwai Lane, Sadar Bazar, Raipur, Chhattisgarh.

---- Respondent TAXC No. 54 of 2023 The Deputy Commissioner Of Income Tax Central Circle, Raipur Chhattisgarh

----Petitioner Versus Mahavir Ashok Enterprises Pvt. Ltd. Halwai Lane, Sadar Bazar, Raipur Chhattisgarh

---- Respondent TAXC No. 53 of 2023 The Deputy Commissioner Of Income Tax Central Circle, Raipur District Raipur Chhattisgarh

----Petitioner Versus

Mahavir Ashok Enterprises Pvt. Ltd. Halwai Lane, Sadar Bazar Raipur District Raipur Chhattisgarh

---- Respondent

3 / 3 For Petitioner : Mr. Amit Chaudhari, Advocate with Mr. Vijay Chawla, Advocate For Respondent : None. Hon'ble Shri

Justice Sanjay K. Agrawal

Hon'ble Shri Justice Radhakishan Agrawal Judgment on Board 04.12.2024 Sanjay K. Agrawal, J. 1. Learned counsel for the petitioners submits that in the present case monetary limit (tax liability) is less than Rs. 2 crores, therefore, in light of circular dated 17.09.2024, he prays for withdawal of these petition. 2. Prayer is allowed. 3. Accordingly, the petitions stands dismissed as withdrawn. Sd/- Sd/- (Sanjay K. Agrawal) (Radhakishan Agrawal) JUDGE JUDGE Saurabh

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