This is a Departmental Income Tax Appeal where the appellant, seeking permission under a new circular, requested to withdraw the appeal. The court dismissed the appeal as withdrawn but kept the substantial question of law open.
The appeal was dismissed as withdrawn. The substantial question of law is kept 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:41901-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Income Tax Appeal No. 2/2020
Commissioner Of Income Tax (T.d.s), Jaipur, Ncr Building, Statue Circle, Jaipur.
----Appellant
Versus
M/s Eid Mohd. Nizamuddin, Nizam House, Subhash Bazar, Tonk (Raj.)
----Respondent
For Appellant(s) : Mr.Anurag Mathur for Mr.Shantanu Sharma For Respondent(s) : Mr.Devang Gargieya for Mr.Mahendra Gargieya
HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR
Order
01/10/2024
revival in case the matter is not covered under the circular.
(ASHUTOSH KUMAR),J
(AVNEESH JHINGAN),J
Monika Chugh/Chandan/111
1 issue framed by the court
Whether the Departmental Income Tax Appeal arising out of tax effect below two crores may be withdrawn under a recent circular.
Commissioner Of Income Tax (T.d.s), Jaipur
M/s Eid Mohd. Nizamuddin
Ashutosh Kumar
Avneesh Jhingan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
