The Pr. Commissioner of Income Tax v. M/S Ccl Products (India Ltd.,)
Case brief
What is this about?
Withdrawal of departmental income-tax appeal on monetary-limit grounds. High Court of Andhra Pradesh at Amaravati, ITA No. 231/2018 (registry ref APHC010087332018), decided 21.08.2025 by Justice Battu Devanand (authoring judge) with Justice A. Hari Haranadha Sarma. Pr. Commissioner of Income Tax, Guntur (appellant) v. M/s CCL Products India Ltd (respondent; counsel Karan Talwar); challenge to ITAT Visakhapatnam Bench order ITA.No. 193/Vizag/2017 dated 21.09.2017 for A.Y. 2012-13. Tax effect Rs.31,57,166/- below prescribed monetary limits per DCIT Circle-1(1), Guntur certificate; appeal dismissed as withdrawn, no costs; IA Nos. 1 and 2 of 2018 under Section 151 CPC closed. No substantive issues decided; no precedent engaged.
What did the court decide?
Permission granted to the Revenue to withdraw Income Tax Tribunal Appeal No. 231 of 2018; appeal dismissed as withdrawn; no order as to costs; pending miscellaneous petitions, if any, closed as a sequel.