2019 (9) TMI 1640 - HC - Income Tax

Maintainability of appeal - low tax effect - HELD THAT - Today when the matter came up for consideration the learned standing counsel for the Appellant submits that by virtue of the change of litigation policy notified by the Government as per the Circular bearing No. 17 of 2019 dated 08.08.2019 the amount in dispute does not cross the hurdle of minimum benchmark and in the said circumstance the above appeal is sought to be withdrawn.

Summary

The High Court of Chhattisgarh dismissed an appeal by the Revenue against a verdict by the Income Tax Appellate Tribunal. The Revenue sought to withdraw the appeal due to a change in litigation policy, resulting in the appeal being dismissed.