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2016 (1) TMI 1451 - HC - Income TaxMaintainability of appeal on low tax effect - Revenue had submitted that they may be permitted to withdraw the present tax case appeal, in view of the Circular No.21 of 2015, as the tax effect relating to the matter is less than ₹ 20,00,000/- - HELD THAT:- Present tax case appeal stands dismissed, as withdrawn. It is made clear that the questions of law, which may arise for the decision of this Court, in the present tax case appeal, are left open to be considered and decided in appropriate cases, in accordance with law. It is also made clear that it would be open to the Appellant/Revenue to revive the tax case appeal, if it is found that it had been withdrawn, inadvertently.
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