This Order dismisses multiple income tax appeals as withdrawn. The Court permitted withdrawal and dismissed the appeals because tax liability was below Rs. 1 crore as per CBDT Circulars.
Withdrawal of all appeals permitted; court fees to be refunded.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
itl44.08+connected matters.odt
IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH, NAGPUR .
INCOME TAX APPEAL NO. 44 OF 2008
(The Commissioner of Income Tax-I vrs. M/s. Datta Meghe Institute of Medical Sciences, Nagpur)
INCOME TAX APPEAL NO. 16 OF 2009
(The Commissioner of Income Tax-I vrs. M/s. Datta Meghe Institute of Medical Sciences, Nagpur)
INCOME TAX APPEAL NO. 22 OF 2009
(The Commissioner of Income Tax-I vrs. M/s. Datta Meghe Institute of Medical Sciences, Nagpur)
INCOME TAX APPEAL NO. 23 OF 2008
(The Commissioner of Income Tax-I vrs. M/s. Datta Meghe Institute of Medical Sciences, Nagpur)
INCOME TAX APPEAL NO. 48 OF 2008
(The Commissioner of Income Tax-I vrs. M/s. Datta Meghe Institute of Medical Sciences, Nagpur)
INCOME TAX APPEAL NO. 49 OF 2008
(The Commissioner of Income Tax-I vrs. M/s. Datta Meghe Institute of Medical Sciences, Nagpur)
INCOME TAX APPEAL NO. 86 OF 2010
INCOME TAX APPEAL NO. 87 OF 2010
INCOME TAX APPEAL NO. 88 OF 2010
(The Commissioner of Income Tax-I vrs. M/s. Datta Meghe Institute of Medical Sciences, Nagpur)
INCOME TAX APPEAL NO. 52 OF 2009
(The Commissioner of Income Tax-IV vrs. M/s. Pioneer Infrastructure Pvt. Ltd) INCOME TAX APPEAL NO. 63 OF 2009
(The Commissioner of Income Tax-IV vrs. M/s. Pioneer Infrastructure Pvt. Ltd) INCOME TAX APPEAL NO. 95 OF 2009
(The Commissioner of Income Tax-IV vrs. M/s. AIR Developers) INCOME TAX APPEAL NO. 14 OF 2013
(The Commissioner of Income Tax-III vrs. M/s. Plasti Surge Industries Pvt. Ltd.)
INCOME TAX APPEAL NO. 38 OF 2013
(The Commissioner of Income (Central) vrs. Buldhana Urban Co.Op Credit Society)
INCOME TAX APPEAL NO. 81 OF 2016
(The Pr.Commissioner of Income Tax-3 vrs. Gajanan Construction Co.) INCOME TAX APPEAL NO. 51 OF 2017
(The Pr.Commissioner of Income Tax-3 vrs. M/s. Vidarbha Premier Co.Op. Housing Society)
itl44.08+connected matters.odt
INCOME TAX APPEAL NO. 60 OF 2017
(The Pr.Commissioner of Income Tax-3 vrs. Ravindra Neelkant Chimurkar) INCOME TAX APPEAL NO. 122 OF 2017
(The Pr.Commissioner of Income Tax-1 vrs. Harmitsingh Bhagwansingh Sethi) INCOME TAX APPEAL NO. 123 OF 2017
(The Pr.Commissioner of Income Tax-1 vrs. Harmitsingh Bhagwansingh Sethi) INCOME TAX APPEAL NO. 124 OF 2017
(The Pr.Commissioner of Income Tax-1 vrs. Harmitsingh Bhagwansingh Sethi)
Office Notes, Office Memoramda of Coram, appearances, Court's orders of directions
Court's or Judge's orders.
and Registrar's Orders.
Shri Anand Parchure and S.N.Bhattad, Advocate for appellant/Department Shri K.P.Dewani, Advocate for Respondents.
CORAM: R.K. DESHPANDE AND AMIT B. BORKAR, JJ. DATE: 23rd JANUARY, 2020.
In all these matters, the tax liability is below Rs. 1 crore and as per CBDT Circular Nos. 23 of 2019 and 3 of 2018, the instructions are provided by the Department to withdraw these appeals. Accordingly, under the signature of the Appellants, the Pursis is filed separately in all the matters, for withdrawal of the appeal.
We, therefore, permit withdrawal of all these appeals.
All the appeals are dismissed as withdrawn.
The Court fee, if any, be refunded in accordance with law.
JUDGE JUDGE
Rvjalit
1 issue framed by the court
Whether appeals where tax liability is below Rs. 1 crore and withdrawn by the Department under CBDT Circulars can be permitted by this Court.
2 provisions across 2 enactments
The Commissioner of Income Tax (Department)
M/s. Datta Meghe Institute of Medical Sciences
M/s. Pioneer Infrastructure Pvt. Ltd
M/s. AIR Developers
M/s. Plasti Surge Industries Pvt. Ltd.
Buldhana Urban Co.Op Credit Society
R.K. DESHPANDE
AMIT B. BORKAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
