Revenue's writ appeals dismissed after conceding Division Bench judgment decided issue against Income Tax Department under Sections 153A/153C The Kerala HC dismissed revenue's writ appeals challenging notices under Sections 153A/153C of the Income Tax Act dated before 31.03.2021. The Income Tax ...
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Revenue's writ appeals dismissed after conceding Division Bench judgment decided issue against Income Tax Department under Sections 153A/153C
The Kerala HC dismissed revenue's writ appeals challenging notices under Sections 153A/153C of the Income Tax Act dated before 31.03.2021. The Income Tax Department's Standing Counsel conceded that a Division Bench judgment dated 08.11.2024 in W.A. No. 515 of 2024 had conclusively decided the issue against the Revenue. Consequently, the Revenue chose not to pursue the appeals, resulting in their dismissal as not pressed.
The Kerala High Court, in writ appeals filed by the Revenue against notices issued under Sections 153A/153C of the Income Tax Act dated prior to 31.03.2021, noted the concession by the Income Tax Department's Standing Counsel. The counsel acknowledged that the issue was conclusively addressed against the Revenue by the Division Bench judgment dated 08.11.2024 in W.A. No. 515 of 2024. Consequently, the Revenue declined to pursue the appeals, which were "dismissed as not pressed."
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