Income tax appeal withdrawn by the department because the tax effect was below two crores, per a CBDT circular dated 17.09.2024. The court dismissed the appeal as withdrawn and kept the formulated substantial question of law open.
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:47371-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Income Tax Appeal No. 13/2023
Principal Commissioner Of Income Tax, Jaipur-2, New Central Revenue Building, Statute Circle, C-Scheme, Jaipur (Rajasthan) 302005.
----Appellant
Versus
Anil Gupta, 1 Ashok Vatika, Khatipur Road Jhotwara Jaipur(Rajasthan).
----Respondent
For Appellant(s) : Mr. Sandeep Pathak, Adv. For Respondent(s) : -
HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR
Order
19/11/2024
(ASHUTOSH KUMAR),J
(AVNEESH JHINGAN),J
Mohita/Riya/3
Principal Commissioner Of Income Tax, Jaipur-2
Anil Gupta
Avneesh Jhingan
Ashutosh Kumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
