Madhya Pradesh High Court
Commissioner Of Income Tax vs M/S Gei Engineering Ltd. on 23 January, 2020
Author: Chief Justice
Bench: Chief Justice
1 MAIT-17-2008
The High Court Of Madhya Pradesh
MAIT-17-2008
(COMMISSIONER OF INCOME TAX Vs M/S GEI ENGINEERING LTD.)
Jabalpur, Dated : 23-01-2020
Mr. Sanjay Lal, Advocate for the appellant.
Mr. Mukesh Agrawal, 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 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Accordingly, this appeal is dismissed as withdrawn with liberty as prayed for.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) (VIJAY KUMAR SHUKLA)
CHIEF JUSTICE JUDGE
C
Digitally signed by CHRISTOPHER
PHILIP
Date: 27/01/2020 14:58:38