The Commissioner Of Income Tax-Cntral v. M/S. Manisha Construction Company

Priya Soparkar 17 itxa 437-15-os IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.437 OF 2015 PRIYA RAJESH SOPARKAR The Commissioner of Income Tax-Central, Mumbai. ... Appellant V/s.

M/s Manisha Construction Company ... Respondent PRIYA RAJESH SOPARKAR Date: 2022.08.22 14:20:28 +0530 --- Mr.Suresh Kumar, Advocate for the Appellant. Ms.Aasavari Kadam i/by Ms.Aarti Sathe, Advocates for the Respondent. --- CORAM : DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ.

DATE : AUGUST 22, 2022.

P.C.:- 1.

Learned counsel for the appellant states that the tax effect in the present appeal is below the limit stipulated in terms of Circular No.17 of 2019 dated 8th August, 2019. It is stated that no instructions have been received from the Department to withdraw the present appeal. 2.

In the light of Circular No.17 of 2019, the appeal is disposed of as involving low tax effect.

3.

However, we observe that in case, the Revenue finds for some reason that the appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to file an application/praecipe seeking restoration of the appeal to be decided on its own merits. 4.

Refund of Court-fees as per rules.

(ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR, J.)