https://www.taxtmi.com/caselaws?id=465889 Whether the appeal was maintainable in view of low tax effect: the Department invoked Circular No. 9 of 2024 and sought withdrawal of the appeal for the assessment year, asserting negligible tax effect. The HC recorded that submission and, on that basis, dismissed the tax appeal as withdrawn. Consequence: the appeal is dismissed as withdrawn and no adjudication on the substantive question of law was made; the legal question is left open for determination in an appropriate matter. en-us Mon, 02 Dec 2024 00:00:00 +0530 Wed, 14 Jan 2026 08:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465889 Whether the appeal was maintainable in view of low tax effect: the Department invoked Circular No. 9 of 2024 and sought withdrawal of the appeal for the assessment year, asserting negligible tax effect. The HC recorded that submission and, on that basis, dismissed the tax appeal as withdrawn. Consequence: the appeal is dismissed as withdrawn and no adjudication on the substantive question of law was made; the legal question is left open for determination in an appropriate matter. Case-Laws Income Tax Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465889