High Court of Madhya Pradesh · Procedural orders and remands
M/s Righill Electricals Pvt. Ltd. v. Assistant Commissioner of Income Tax, Bhopal & Anr.
I.T.A. No. 215/2012 ·
Appeal dismissed as infructuous after the appellant reported redress under Vivad Se Vishwas.
1. FACTS OF THE CASE
In IA 1273/2022 the appellant sought withdrawal, informing the Court that its grievance stood redressed following the Direct Tax Vivad Se Vishwas Act, 2020.
2. DISCUSSION BY THE COURT
The Court accepted the reasons in the withdrawal application; no tax merits or settlement computation was examined.
3. JUDICIAL DECISION
The application was allowed and the appeal dismissed as infructuous.
4. OUTCOME
The appeal ended on reported redress, without a merits determination.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings.
Attribute settlement redress to the application
The short order records the appellant’s statement. It does not reproduce a settlement certificate, payment amount or terms that could be independently verified from this source.
Source: PDF p. 1
Do not turn procedural closure into precedent on the scheme
The order neither construes eligibility nor determines a tax adjustment. Its relevance is the disposition of this specific pending appeal.
Source: PDF p. 1
Source and verification
Complete 1-page source PDF; all pages read, including signature-only pages.
Original PDF: 1 pages · SHA-256: 1f96ec86c4fed0d2f25539eb5d7221c2e6088060e97f8fc16fb2ea8eae8f2a57
Complete source text and every original page visually reviewed; identity and SHA-256 checked. AI-assisted source analysis.
The order names the Direct Tax Vivad Se Vishwas Act, 2020, Act No.3 of 2020. It does not identify an assessment year or interpret a particular scheme section.
Subsequent judicial treatment has not been independently verified.
AI disclosure and professional disclaimer
AI-assisted source review. Independent human approval is not represented.
General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.