Commissioner of Income Tax [Tds] Vs M/S Greater Hyderabad Municipal Corporation [Ghmc]

¶1

THE HON’BLE SRI JUSTICE RAMESH RANGANATHAN

¶2

AND

¶3

THE HON’BLE SMT JUSTICE KONGARA VIJAYA LAKSHMI

¶4

ITTA.NO.166 OF 2016

¶5

JUDGMENT: {Per the Hon’ble Sri Justice Ramesh Ranganathan}

¶6

Sri K.Raji Reddy, learned Senior Standing Counsel for Income Tax, would submit that, in terms of CBDT Circular No.3 of 2018 dated 11.07.2018, all appeals, where the tax effect is below Rs.50,00,000/-, are required to be withdrawn and, as the value of the present appeal is less than Rs.50,00,000/-, the appellant may be permitted to withdraw the appeal. Learned counsel would seek liberty to file an application for restoration of the appeal, in case it were to be found later that the subject matter of the appeal falls within the exceptions mentioned in the aforesaid Circular issued by the Central Board.

¶7

Granting liberty as sought for, the appeal is dismissed as withdrawn. Needless to state that, in case the appeal falls within any of the exceptions referred to in the Circular, this order shall not disable the appellant from furnishing details as to how the appeal falls within the said exceptions and, thereafter, to prefer a fresh appeal in accordance with law. There shall be no order as to costs. Miscellaneous petitions, if any, pending shall stand dismissed.

¶8

_______________________________ (RAMESH RANGANATHAN, J)

¶9

__________________________________ (KONGARA VIJAYA LAKSHMI, J)

¶10

1^st October 2018 RRB

Commissioner of Income Tax [Tds] v. M/S Greater Hyderabad Municipal Corporation [Ghmc]

Case brief

What is this about?

What did the court decide?

Commissioner of Income Tax [Tds] v. M/S Greater Hyderabad Municipal Corporation [Ghmc]

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Statutes considered

Coram

Case details

Similar cases

The Commissioner of Income Tax, Vs Dr. T. Ravi Kumar

The Commissioner of Income Tax, Vs Dr. T. Ravi Kumar

Prl Commr of Income Tax, Tirupati, Chittoor Dist Vs v Dwarakanath Reddy, Chittoor

Commissioner of Central Excise, Guntur Commisionerate, Guntu Vs M/S Empee Marine Products Ltd., Uttarapalem,Nellore Dist.

Commissioner of Income Tax-Ii, Hyderabad Vs M/S. Indigene Pharmaceuticals Pvt. Ltd.

Commissioner of Central Excise , Hyd-I Commissinerate, Hyd Vs M/S Suverna Polymers Ltd, Medak District, Ap