Income Tax Appellate Tribunal appeal dismissed as not pressed due to instruction under Circular No. 3 of 2018, despite tax effect exceeding waiver threshold.
Order dated 7 January 2019 conditioning appeal dismissal on instruction that tax effect was minimal.
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IN THE HIGH COURT OF JHARKHAND AT RANCHI T.A. No. 02 of 2017
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The Commissioner of Income Tax, Ranchi, Central Revenue Building, Main Road, P.O. – G.P.O., P.S. Chutia, District : Ranchi.
Versus
M/s. Heavy Engineering Corporation Ltd., Plant Plaza Road, P.O. & P.S. Dhurwa, District:Ranchi.
CORAM : HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RATNAKER BHENGRA
---- For the Appellant : Mr. Deepak Roshan, Advocate Mr. Rahul Lamba, Advocate For the Respondent : Mr. Rajiv Ranjan, Sr. Advocate
Order No. 11 : Dated 7th January, 2019 Aniruddha Bose, C.J.
Learned counsel for the Income Tax authorities submits that the tax effect of this appeal is below Rs.50 lacs.
Having regard to Circular No. 3 of 2018 dated 11th July, 2018, he has instruction not to press this appeal as this case does not come within the ambit of any of the exceptions contained in the aforesaid circular as also the subsequent Circular dated 20th August, 2018.
The appeal is dismissed as not pressed.
Let the instruction letter be kept with records.
(Aniruddha Bose, C.J.)
(Ratnaker Bhengra, J.)
Birendra/
The Commissioner of Income Tax, Ranchi
M/s. Heavy Engineering Corporation Ltd.
Ratnaker Bhengra
Aniruddha Bose
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
