Dismissed
Commissioner of Income Tax v. M/S Southern Rocks and Minierals Pvt.Ltd.
Telangana HCITTA/615/2013
Case brief
AI extract
What is this about?
The Tax Tribunal allowed the withdrawal of an income-tax appeal where the tax effect was under Rs.50 lakhs per CBDT Circular No.3 of 2018, dismissing the appeal as withdrawn with liberty to restore if exceptions applied. No order as to costs.
What did the court decide?
Appeal dismissed as withdrawn. Liberty granted to apply for restoration if exceptions in CBDT Circular apply.