Supreme Court allows withdrawal of tax appeal by Revenue Department due to low tax effect.

Case Name

Commissioner of Income Tax vs. Mother Dairy Food Processing Ltd.

Civil Appeal No(s).7754 of 2014

Judgement:

The Supreme Court granted permission to the Revenue Department to withdraw the appeal along with pending applications. The court dismissed the appeal and applications as withdrawn, leaving the questions of law open for future consideration. The bench comprised Justices A.M. Khanwilkar, Hemant Gupta, and Dinesh Maheshwari.

FAQs:

Q1: What was the reason given by the Revenue Department for seeking withdrawal of the appeal?

A1: The Revenue Department sought to withdraw the appeal due to the low tax effect involved in the case.

Q2: What was the outcome of the case?

A2: The Supreme Court granted permission to the Revenue Department to withdraw the appeal and dismissed the appeal and pending applications as withdrawn, leaving the questions of law open for future consideration.

Q3: Does this decision have any broader implications?

A3: The decision highlights the court's discretion in allowing the withdrawal of appeals based on factors such as the tax effect involved or other relevant considerations. However, the legal questions in the case remain open for future adjudication.

1. Learned counsel for the appellant, on instructions issued by the Department of Revenue, Ministry of Finance vide F.No.390/Misc./116/2017-JC dated 22.08.2019, seeks permission to withdraw this appeal along with pending applications therein due to low tax effect.

2. Permission granted, subject to just exceptions.

3. The appeal and pending application(s) are dismissed as withdrawn, leaving question(s) of law open.

(A.M. KHANWILKAR)

(HEMANT GUPTA)

(DINESH MAHESHWARI)

NEW DELHI

JANUARY 22, 2020

The appeal and pending application(s) are dismissed as withdrawn in terms of the signed order.

(NEETU KHAJURIA)

COURT MASTER

(VIDYA NEGI)

COURT MASTER

(Signed order is placed on the file.)