Coram dismissed the writ petition. The High Court held no interference is required as the tax liability falls below the threshold limit specified in clause 6 of CBDT Circular No. 3 of 2018.
Application closed; no interference with proceedings.
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$~SB-2
THE COMMISSIONER OF INCOME TAX-INTERNATIONAL TAXATION-3 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel.
versus
MUFG BANK LTD. ..... Respondent Through: Mr Hiten K. Thakkar and Mr Nikhil Ranjan, Advs.
CORAM:
HON'BLE MR JUSTICE RAJIV SHAKDHER HON'BLE MR JUSTICE SANJEEV NARULA
[Physical Hearing/Hybrid Hearing (as per request)] CM No.56211/2022
RAJIV SHAKDHER, J.
SANJEEV NARULA, J.
FEBRUARY 16, 2024 / tr
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1 issue framed by the court
Whether the petitioner can set aside the proceedings against the respondent given the tax liability is below the threshold limit under clause 6 of CBDT Circular No. 3 of 2018
Colour shows how this judgement treated each authority
judgment dated 16.12.2019Referred¶14
THE COMMISSIONER OF INCOME TAX-INTERNATIONAL TAXATION-3
MUFG BANK LTD.
RAJIV SHAKDHER
SANJEEV NARULA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
