Commissioner of Income Tax I v. M/S Dart Express India P Ltd.
Case brief
What is this about?
The High Court allowed the appellant to withdraw its appeal filed under Section 260-A of the Income Tax Act, 1961. Despite the tax effect being within the maintainability limit, the court dismissed the appeal as withdrawn due to lack of intent to pursue the matter.
What did the court decide?
Permission to withdraw the appeal was granted; the appeal was dismissed as withdrawn.