The Commissioner of Income-tax, Bhopal v. K.K. Singh Chouhan (HUF)
[Citation -2020-LL-0210-49]

Citation 2020-LL-0210-49
Appellant Name The Commissioner of Income-tax, Bhopal
Respondent Name K.K. Singh Chouhan (HUF)
Relevant Act Income-tax
Date of Order 10/02/2020
Judgment View Judgment
Keyword Tags tax effect

ITA-131-2014 High Court Of Madhya Pradesh ITA-131-2014 (THE COMMISSIONER OF INCOME TAX BHOPAL Vs K.K. SINGH CHOUHAN (HUF)) Jabalpur, Dated : 10-02-2020 Mr. Sanjay Lal, Advocate for appellant. Learned counsel for appellant-revenue states that since tax effect involved is Rs.2,02,940/-, he has instructions to withdraw present appeal in view of Circular No.17/2019 dated 8.8.2019 issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), New Delhi. However, he prayed that liberty be granted to Revenue to file application for revival of appeal, in case something survives therein. Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for. It is, however, clarified that withdrawal of appeal by Revenue shall not be taken to be affirmation of order of Tribunal on merits. Further, legal issue as claimed by Revenue is being left open to be adjudicated in appropriate case. (AJAY KUMAR MITTAL) (VIJAY KUMAR SHUKLA) CHIEF JUSTICE JUDGE C Digitally signed by CHRISTOPHER PHILIP Date: 13/02/2020 11:30:28 Commissioner of Income-tax, Bhopal v. K.K. Singh Chouhan (HUF)
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