COMMISSIONER OF INCOME TAX GHAZIABAD v. M/S HONDA SEIL CARS INDIA LTD.
IAPL/226/2009 · 2025-08-18
Manoj Kumar Gupta, Ram Manohar Narayan Mishra
body2025
DailyLaw.ai
[ 2025 DAILYLAW 38416 (ALL) · dailylaw.ai ]
DailyLaw.ai
[ 2025 DAILYLAW 38416 (ALL) · dailylaw.ai ]
Judgment text
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Neutral Citation No. - 2025:AHC:141620-DB Court No. - 21 Case :- INCOME TAX APPEAL No. - 226 of 2009 Appellant :- Commissioner Of Income Tax Ghaziabad Respondent :- M/S Honda Seil Cars India Ltd. Counsel for Appellant :- Ashok Kumar,Manu Ghildyal Counsel for Respondent :- R.S. Agrawal,Suyash Agarwal Hon'ble Manoj Kumar Gupta,J. Hon'ble Ram Manohar Narayan Mishra,J. 1.Heard Sri Manu Ghildyal, learned counsel for appellant and Sri Suyash Agarwal, learned counsel for respondent.
2. This appeal is directed against order dated 26.09.2008 passed by the Income Tax Appellate Tribunal, Delhi Bench, "F" New Delhi, whereby the appeal filed by the respondent assessee has been partly allowed.
3. Learned counsel for the respondent submits that in view of Circular No.09 of 2024 dated 17.09.2024 issued by the Central Board of Direct Taxes, the appeal filed by the Department being of less than the monetary limit prescribed under Para 5 of the Circular, it is required to be withdrawn by the Department.
4. Learned counsel for the appellant concedes that the allowances granted by the tribunal is below the monetary limit prescribed by the Circular of the CBDT dated 17.09.2024, and therefore prays for withdrawal of the appeal.
5. In view of the submission made, the appeal is dismissed as withdrawn. (R.M.N.Mishra, J.) (Manoj Kumar Gupta, J.) Order Date :- 19.8.2025 Amit Digitally signed by :- AMIT KUMAR High Court of Judicature at Allahabad