Pr. Commissioner Of Income Tax Central-2 v. M/S. Vijaydeep Hotels Pvt. Ltd.

Priya Soparkar 1 68 itxa 664-17 n 75 itxa 972-17-o IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.664 OF 2017 Pr.Commissioner of Income Tax-Central-4 ... Appellant V/s.

M/s Lotus Energy (India) Ltd.

... Respondent WITH INCOME TAX APPEAL NO.972 OF 2017 Pr.Commissioner of Income Tax, Central-2.

... Appellant V/s.

M/s Vijaydeep Hotels Pvt. Ltd.

... Respondent --- Ms. Padma Divakar for the Appellants in both the appeals. --- CORAM : AKIL KURESHI AND M.S.SANKLECHA, JJ.

DATE : DECEMBER 06, 2018.

P.C.:- 1.

Both the appeals under Section 260-A of the Income Tax Act, 1961 (the Act) challenge the orders passed by the Income Tax Appellate Tribunal (the Tribunal).

2.

Ms.Padma Divakar, learned Counsel appearing for the

Priya Soparkar 2 68 itxa 664-17 n 75 itxa 972-17-o Revenue states that she has been instructed not to press these appeals. This for the reason that the tax effect in each of these appeals is less than Rs.50 lakhs as provided in CBDT Circular No.3 of 2018 dated 11th July, 2018.

3.

Accordingly, both the appeals are dismissed as not pressed. 4.

Refund of Court Fees, as per Rules.

(M.S.SANKLECHA,J.) (AKIL KURESHI,J.) ....