The Commissioner Of Income Tax,(International Taxation)-1, Mumbai v. Abu Dhabi Commercial Bank
JPP
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 53 OF 2005 The Commissioner of Income Tax Central-1, Mumbai Birla Sunlife (AMC) Ltd.
... Respondent Mr. B.S. Yewle i/b. Rajesh Shah & Co. for the Respondent. INCOME TAX APPEAL NO. 103 OF 2007 The Commissioner of Income Tax-19, Mumbai ... Appellant Birla Sunlife (AMC) Ltd.
... Respondent INCOME TAX APPEAL NO. 374 OF 2007 The Commissioner of Income Tax-19 Smt. Poonam K. Arora ... Respondent INCOME TAX APPEAL NO. 566 OF 2017 The Pr. Commissioner of Income Tax, 12 Mumbai Gharda Chemicals Ltd.
WITH INCOME TAX APPEAL NO. 877 OF 2017 The Pr. Commissioner of Income Tax-12, Mumbai ... Appellant Gharda Chemicals Ltd.
Mr. Arvind Pinto for the Appellant Ms. Vasanti Patel for the Respondent.
INCOME TAX APPEAL NO. 716 OF 2017 The Pr. Commissioner of Income Tax-15 Diagno Search Life Science Pvt. Ltd.
INCOME TAX APPEAL NO. 724 OF 2017 The Pr. Commissioner of Income Tax-2 Bharat Petroleum Corporation Ltd.
Mr. Atul K. Jasani for the Respondent.
INCOME TAX APPEAL NO. 725 OF 2017 The Pr. Commissioner of Income Tax-15 M/s. 31 Infotech Ltd.
Mr. Atul K. Jasani for the Respondent.
INCOME TAX APPEAL NO. 788 OF 2017 The Pr. Commissioner of Income Tax-21 M/s. Samarth Development Corporation Mr. Tanzil Padvekar for the Respondent.
INCOME TAX APPEAL NO. 791 OF 2017 The Commissioner of Income Tax (TDS) 1 M/s. Larsen and Toubro Ltd.
Mr. Atul K. Jasani for the Respondent.
INCOME TAX APPEAL NO. 792 OF 2017 The Pr. Commissioner of Income Tax-21 M/s. Samudra Mahal Premises Co-op.
Society Ltd.
Mr. Atul K. Jasani for the Respondent.
INCOME TAX APPEAL NO. 793 OF 2017
The Pr. Commissioner of Income Tax-21 M/s. Arihant Construction INCOME TAX APPEAL NO. 802 OF 2017 The Pr. Commissioner of Income Tax-21 M/s. Samarth Development Corporation INCOME TAX APPEAL NO. 804 OF 2017 The Pr. Commissioner of Income Tax-2 M/s. Tata Chemicals Ltd.
INCOME TAX APPEAL NO. 805 OF 2017 The Pr. Commissioner of Income Tax-8 Noshir D. Talati Mr. Sachin Mishra i/b. Balkrishna V. Jhaveri for the Respondent
INCOME TAX APPEAL NO. 810 OF 2017 The Pr. Commissioner of Income Tax-1 Universal Ferro and Allied Chemicals Ltd.
INCOME TAX APPEAL NO. 812 OF 2017 The Commissioner of Income Tax (International Taxation) -1, Mumbai Abu Dhabi Commercial Bank WITH INCOME TAX APPEAL NO. 852 OF 2017 The Commissioner of Income Tax (International Taxation) -1, Mumbai Abu Dhabi Commercial Bank WITH INCOME TAX APPEAL NO. 854 OF 2017 The Commissioner of Income Tax (International Taxation) -1, Mumbai Abu Dhabi Commercial Bank Mr. Tejinder Singh for the Appellant Mr. Atul K. Jasani for the Respondent
INCOME TAX APPEAL NO. 816 OF 2017 The Pr. Commissioner of Income Tax-8 Arvind Rajkishore Sharma Mr. Subhash S. Shetty for the Respondent INCOME TAX APPEAL NO. 910 OF 2017 The Pr. Commissioner of Income Tax, Central-4 Deepak Mahavir Gupta INCOME TAX APPEAL NO. 915 OF 2017 The Pr. Commissioner of Income Tax, Central-4 Yusuf K. Hamied Mr. Netaji Gavde i/b. Sanjay Udeshi & Co. for Respondent INCOME TAX APPEAL NO. 922 OF 2017 The Pr. Commissioner of Income, Central-2 Purnand Jain Mr. Nirmal Chand Mohanty for the Appellant
INCOME TAX APPEAL NO. 924 OF 2017 The Pr. Commissioner of Income, Central-2 The Drivelines Ltd.(Earlier known as HV Transmission Ltd.) Mr. Nirmal Chand Mohanty for the Appellant INCOME TAX APPEAL NO. 951 OF 2017 The Pr. Commissioner of Income, Central-14 M/s. Sprandi India Pvt. Ltd.
Mr. Suresh Kumar for the Appellant INCOME TAX APPEAL NO. 962 OF 2017 The Pr. Commissioner of Income, Central-14 M/s. Proficient Real Estate Developers Pvt. Ltd. ... Respondent Mr. Suresh Kumar for the Appellant INCOME TAX APPEAL NO. 977 OF 2017 The Pr. Commissioner of Income Tax, Central-14 M/s. Trendsetter Construction Pvt. Ltd.
Mr. Suresh Kumar for the Appellant
INCOME TAX APPEAL NO. 980 OF 2017 The Pr. Commissioner of Income Tax-15 M/s. Hercules Hoists Ltd.
Mr. Suresh Kumar for the Appellant Mr. Atul K. Jasani for the Respondent INCOME TAX APPEAL NO. 981 OF 2017 The Pr. Commissioner of Income Tax, Central-3 ... Appellant M/s. E-Commerce Magnum Solution Ltd.
None for the Appellant INCOME TAX APPEAL NO. 1013 OF 2017 The Commissioner of Income Tax, TDS-2,Mumbai ... Appellant Unichem Laboratories Ltd.
Mr. Suresh Kumar for the Appellant INCOME TAX APPEAL NO. 1014 OF 2017 The Pr. Commissioner of Income Tax-4 M/s. SKF India Ltd.(Formerly known as SKF Bearing India Ltd.)
None for the Appellant INCOME TAX APPEAL NO. 1116 OF 2017 The Pr. Commissioner of Income Tax-14 M/s. Godrej and Boyce MFG Co. Ltd.
Mr. Suresh Kumar for the Appellant INCOME TAX APPEAL NO. 1117 OF 2017 The Pr. Commissioner of Income Tax-14 M/s. Godrej and Boyce Mfg Co. Ltd.
Mr. Suresh Kumar for the Appellant INCOME TAX APPEAL NO. 2033 OF 2018 The Pr. Commissioner of Income Tax-14 M/s. Godrej and Boyce Mfg. Co. Ltd.
Mr. Suresh Kumar for the Appellant CORAM : M.S. SANKLECHA & NITIN JAMDAR, JJ.
DATE : 9 SEPTEMBER 2019.
P.C. :- On 27 August 2019 we had adjourned these Appeals at the instance of the learned Counsel for the Revenue to enable them to take instructions to withdraw these Appeals in terms of Circular No. 17 of 2019 dated 8 August 2019 issued by the Central Board for Direct Taxes (CBDT).
2.
Today, the learned Counsel appearing in support of these Appeals state that in spite of their best efforts, no instructions are forthcoming from the Revenue. All of them state that the tax effect involved in all these Appeals is less than the threshold limit of Rs. 1.00 crore provided in the CBDT Circular dated 18 August 2019. 3.
In the above view, all the Appeals are disposed of in terms of the above Circular.
4.
Refund of Court fees as per Rules.
5.
However, it is made clear that in case the Officers of the Revenue inform the learned Counsel for the Revenue that any of these Appeals are not covered by the above CBDT Circular dated 18 August 2019, then the parties are at liberty to move this Court for recall of this order in respect of those Appeals. NITIN JAMDAR, J.
M. S. SANKLECHA, J .