Taxpayer withdraws appeals over small tax amounts after no additions made in subsequent years The Delhi HC disposed of appellant-assessee's appeals after noting the assessee was not inclined to press the appeals due to small tax amounts involved. ...
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Taxpayer withdraws appeals over small tax amounts after no additions made in subsequent years
The Delhi HC disposed of appellant-assessee's appeals after noting the assessee was not inclined to press the appeals due to small tax amounts involved. The Court observed no additions were made in subsequent years, indicating the issue was non-recurring. The appeals were disposed of with liberty granted to appellant-assessee to file application for revival if circumstances change. No order was made regarding costs.
The Delhi High Court, through Hon'ble Justices Sanjiv Khanna and Chander Shekhar, disposed of the appellant-assessee's appeals on the basis that "in view of the small tax amount, the appellant-assessee is not inclined to press these appeals." The Court noted that no additions were made in subsequent years, indicating the issue was not recurring. The Court granted the appellant-assessee "liberty to file an application for revival of these appeals in case of change of circumstances," and made no order as to costs.
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