Allahabad High Court · 2025-01-09
INCOME TAX APPEAL No. 2 of 2025 at Allahabad
- Citation / case number
- INCOME TAX APPEAL No. 2 of 2025 at Allahabad
- Court
- Allahabad High Court
- Petitioner
- INCOME TAX APPEAL No. 2 of 2025 at Allahabad
- Respondent
- Unknown
Judgment text excerpt
Neutral Citation No. - 2025:AHC:4429-DB Chief Justice's Court Case :- INCOME TAX APPEAL No. - 2 of 2025 Appellant :- DCIT Respondent :- Munny Entertainment Pvt. Ltd Counsel for Appellant :- Krishna Agarawal Counsel for Respondent :- Suyash Agarwal, Ved Jain Hon'ble Arun Bhansali, Chief Justice Hon'ble Vikas Budhwar, J. 1. It is submitted by learned counsel for the respondent that the tax effect in the present appeal is less than Rs. 2 crores and in terms of Circular No. 9 of 2024 dated 17.09.2024 issued by the Central Board of Direct Taxes, the appeals in such cases have to be withdrawn by the Department. 2. Further submissions have been made that merely because appeals pertaining to other assessment years raising same issues are pending consideration, the withdrawal of present appeal would not affect the said pending appeals. 3. Counsel for the appellant is not in a position to dispute that the tax effect in the present appeal is less than Rs. 2 crores and Circular No. 9 of 2024 dated 17.09.2024 would be applicable and therefore, prays for withdrawal of the appeal. 4. In view of the submissions made, the appeal is dismissed as withdrawn. Order Date :- 9.1.2025 Sandeep/AHA (Vikas B