Madhya Pradesh High Court
Commissioner Of Income Tax vs M.P. Congress Committee (I) Trust on 28 November, 2019
Author: Chief Justice
Bench: Chief Justice
1 ITA-5-2010
The High Court Of Madhya Pradesh
ITA-5-2010
(COMMISSIONER OF INCOME TAX Vs M.P. CONGRESS COMMITTEE (I) TRUST)
Jabalpur, Dated : 28-11-2019
Mr. Sanjay Lal, Advocate for the appellant.
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 (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Accordingly, this appeal is dismissed as withdrawn with liberty as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) (VISHNU PRATAP SINGH CHAUHAN)
CHIEF JUSTICE JUDGE
pp Digitally signed by PUSHPENDRA PATEL Date: 03/12/2019 16:10:55