DAKSHIN GUJARAT VIJ CO. LTD,SURAT vs. THE PR. CIT-1, VADODARA

PDF · subscribers
ITA 206/AHD/2022Status: DisposedITAT Ahmedabad10 May 2024AY 2017-18Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee's counsel requested to withdraw the appeal. This request was made because the assessee had received relief in the order giving effect to the revision, passed by the Assessing Officer.

What were the facts?

The assessee filed an appeal against a revision order passed by the Principal Commissioner of Income Tax. The assessment order was originally passed under section 143(3) of the Income Tax Act.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to subsequent relief granted to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

Dakshin Gujarat Vij Pr. Commissioner of Company Ltd. Income Tax-1, Add: Urja Sadan, Vs Vadodara Nana Varachha Road, Kadodara Char Rasta, (Respondent) Surat-395006, Gujarat PAN: AABCD8912C (Appellant) Assessee Represented: Shri M.K. Patel, A.R. Revenue Represented: Shri Sameer Tekriwal, CIT-DR Date of hearing : 08-05-2024 Date of pronouncement : 10-05-2024 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the Revision order dated 31.03.2022 passed by the Principal Commissioner of Income Tax-1, Vadodara arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2017-18.

Page No 2 Dakshin Gujarat Vij Co. Ltd. vs. PCIT

2.

At the outset, Ld. Counsel Shri M.K. Patel appearing for the assessee requested to withdraw this appeal, since the assessee has got relief in the giving effect order passed by the Assessing Officer u/s. 143(3) r.w.s. 263 of the Act.

3.

Thus recording the above submission of the Ld. Counsel, the appeal filed by the assessee is dismissed as withdrawn.

More judgments on Section 263

All 13,616 judgments and leading authorities on Section 263 →

Recent GST High Court judgments

Search GST case law →