The Principal Commissioner of Income Tax, Visakhapatnam v. M/S. Sar Chandra Environ Solutions (P) Ltd., E.G.Dist
Case brief
What is this about?
The Court granted liberty to appeal on withdrawal under CBDT Circular No.3 of 2018 but dismissed the income tax appeal as withdrawn. No separate order was made regarding costs.
What did the court decide?
The appeal was dismissed as withdrawn. Liberty was granted to file an application for restoration if the subject matter falls within exceptions mentioned in the CBDT Circular.