Disposed¶17
Pr Commissioner of Income Tax 1 Thane v. Moreshwar Krushna Baria Ay 13-14 Ita 2217/MUM/2022
Bombay HCITXA/673/2024
Case brief
AI extract
What is this about?
Keywords: CBDT Circular No.9/2024 dated 17 September 2024; tax effect Rs.1,00,92,673/-; withdrawal/disposal of income tax appeals; Principal Commissioner of Income Tax-1 Thane; Moreshwar Krushna Baria; High Court of Judicature at Bombay (OOCJ); ITA No.673 of 2024; ITA (L) No.3435 of 2024; questions of law kept open; refund of court fees. Substance: purely administrative disposal - the Court withdrew both Revenue appeals on tax-effect grounds under the CBDT circular; no substantive tax issue was adjudicated.
What did the court decide?
Both appeals permitted to be withdrawn and disposed of; no costs imposed; refund of court fees as per rules; questions of law expressly kept open. ¶17