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Chattisgarh High Court

The Assistant Commissioner Of Income ... vs M/S National Garage Raipur 49 ... on 25 June, 2019

Bench: P. R. Ramachandra Menon, Sanjay K. Agrawal

                                                          1


                                                                                                NAFR

                             HIGH COURT OF CHHATTISGARH, BILASPUR

                                               MCC No. 620 of 2013

                    The Assistant Commissioner of Income Tax, Circle-1 (1), Raipur

                                                                                          ---- Applicant

                                                      Versus

                    M/s National Garage Raipur, G.E. Road, Raipur.

                                                                                      ---- Respondent

For Applicant : Ms. Naushina Afrin Ali and Shri Amit Choudhary Advocates.

Hon'ble Shri P. R. Ramachandra Menon, Chief Justice Hon'ble Shri Sanjay K. Agrawal, Judge Order on Board Per P. R. Ramachandra Menon, Chief Justice 25.06.2019

1. Learned Standing Counsel representing the Applicant/Department-Revenue submits that by virtue of the new litigation policy and the verdict passed by the Apex Court with regard to the monetary limit, the appeal has no merit. We are of the view that no purpose would be served by considering the merits involved in this case for restoration of appeal which was dismissed for default.

2. Accordingly, MCC stands dismissed as not pressed.

                                Sd/-                                               Sd/-

                      (P. R. Ramachandra Menon)                            (Sanjay K. Agrawal)
                            Chief Justice                                       Judge

Hem