Assistant Commissioner of Income-tax-1 Bhopal v. Rajkumari Moolchandani
[Citation -2020-LL-0227-19]

Citation 2020-LL-0227-19
Appellant Name Assistant Commissioner of Income-tax-1 Bhopal
Respondent Name Rajkumari Moolchandani
Court HIGH COURT OF MADHYA PRADESH
Relevant Act Income-tax
Date of Order 27/02/2020
Judgment View Judgment
Keyword Tags tax effect
Bot Summary: Learned counsel for the appellant-revenue states that since the tax effect involved is less than Rs.1 Crore, he has instructions to withdraw the present appeal in view of the Circular No.17/2019 dated 8.8.2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, New Delhi. He prayed that liberty be granted to the Revenue to file an application for revival of the appeal, in case something survives therein. Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for. It is clarified that withdrawal of the appeal by the Revenue shall not be taken to be affirmation of order of the Tribunal on merits. Further, the legal issue as claimed by the Revenue is being left open to be adjudicated in an appropriate case.


1 ITA-61-2009 High Court Of Madhya Pradesh ITA-61-2009 (ASSISTANT COMMISSSIONER OF INCOME TAX-1 BHOPAL Vs RAJKUMARI MOOLCHANDANI) Jabalpur, Dated : 27-02-2020 Shri Sanjay Lal, Advocate for appellant-revenue. Shri Arjun Prasad Shrivastav, Advocate for respondent. Learned counsel for appellant-revenue states that since tax effect involved is less than Rs.1 Crore, 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 Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for.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: 02/03/2020 15:12:14 Assistant Commissioner of Income-tax-1 Bhopal v. Rajkumari Moolchandani
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