Madhya Pradesh High Court
Pr. Commissioner Of Income Tax 2 vs M/S Sukhdeo Prasad Narendra Lal Sarraf on 30 November, 2019
Author: Chief Justice
Bench: Chief Justice
1 ITA-135-2016
The High Court Of Madhya Pradesh
ITA-135-2016
(PR. COMMISSIONER OF INCOME TAX 2 Vs M/S SUKHDEO PRASAD NARENDRA LAL SARRAF)
2
Jabalpur, Dated : 30-11-2019
Shri Sanjay Lal, Advocate for the appellant.
Shri Siddharth Gupta, Advocate for the respondent.
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 08.08.2019 issued by the 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 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Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for.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, however, 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.
(AJAY KUMAR MITTAL) (MOHD. FAHIM ANWAR)
CHIEF JUSTICE JUDGE
Astha
Digitally signed by ASTHA SEN
Date: 09/12/2019 16:52:42