The Divided Bench dismissed the Income Tax Appeal as withdrawn by the appellant. A circular reduced the tax effect to below Rupees Two Crores, prompting the withdrawal. The substantial question of law remains open.
The appeal is dismissed as withdrawn.
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.
[2024:RJ-JP:46991-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Income Tax Appeal No. 107/2024
Principal Commissioner Of Income Tax, Jaipur-Ii, At New Central Revenue Building, Statue Circle, Jaipur(Raj.) 302005.
----Appellant
Versus
Laxmi Narayan Agarwal, 104, Riddhi Siddhi Apartment Ahinsha Circle, C-Scheme, Jaipur.
----Respondent
For Appellant(s) : Mr. Sandeep Pathak with Ms. Jaya P. Pathak For Respondent(s) :
HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYAS
Order
14/11/2024
(UMA SHANKER VYAS),J
(AVNEESH JHINGAN),J
Simple Kumawat /27
Principal Commissioner Of Income Tax, Jaipur-Ii
Laxmi Narayan Agarwal
Avneesh Jhingan
Uma Shanker Vyas
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
