What did the High Court hold?

The tribunal noted that the matter was settled under the SVLDRS Scheme, 2019. Consequently, the appeal was dismissed as withdrawn.

The Commissioner of Central Excise filed an appeal against the respondent. The appellant's counsel informed the court that the matter had been settled with the assessee under the SVLDRS Scheme, 2019.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to settlement under the SVLDRS Scheme.

CIT vs Agrilcultural Market Committee | Telangana High Court 2011

APHC010665252011

IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI

CENTRAL EXCISE APPEALS NO: 96 of 2011 Bench Sr.No:-6 [3575]

The Commissioner Of Central Excise, Guntur ...Appellant Vs. Mr. Ganta Ramanaiah Naidu ...Respondent

**********

CORAM:

THE HON’BLE MRS JUSTICE LISA GILL THE HON’BLE MR JUSTICE NINALA JAYASURYA DATE : 1st APRIL, 2026

Present: Mr. Y.N. Vivekananda, Senior Standing Counsel for

for Income Tax Department.

None appeared for Respondent.

LISA GILL, J.

Learned counsel for appellant submits that present matter has been settled with the assessee under SVLDRS Scheme, 2019 in terms of Section 127(6) of the Finance Act, 2019 and Board Letter dated F.No.267/78/2019/CX/8-Pt.III, dated 27.08.2019, therefore, he has specific instructions to withdraw this appeal.

In view of the above, appeal is, accordingly, dismissed as withdrawn.

Pending application(s), if any, stand(s) disposed of.

(LISA GILL) JUDGE

(NINALA JAYASURYA) JUDGE

Date: 01.04.2026 MS

THE HONOURABLE MRS JUSTICE LISA GILL THE HONOURABLE MR JUSTICE NINALA JAYASURYA

C.E.A.No: 96 of 2011 Date: 1.04.2026

Commissioner of Income Tax vs. Agrilcultural Market Committee

What did the High Court hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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