The Commissioner Of Income Tax,Tds,Mumbai v. M/S. Sahara One Media And Entertainment Limited

915-itxa-891-2014.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 891 OF 2014 Digitally signed by SHRADDHA KAMLESH TALEKAR Date:

2022.08.12 19:07:22 +0530 The Commissioner of Income Tax, TDS, Mumbai , R.No. 900A, Smt. K.G. Mittal Aayurveda Hospital Building, Charni Road, Mumbai 400 002.

.. Appellant Vs.

M/s. Sahara One Media and Entertainment Limited Sahara India Point, CTS 40-44, S.V.Road, Goregaon (West), Mumbai - 400 104, A.Y. 2010-11, PAN : AAACP 3047R TAN : MUMS37736G .... Respondent SHRADDHA KAMLESH TALEKAR **** Mr.P.C.Chhotaray for appellant.

Mr.Atul K. Jasani for respondent.

**** CORAM : DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ.

DATE : 10th AUGUST 2022 PC :

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.

Shraddha Talekar, PS 1/2

915-itxa-891-2014.doc 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However, we observe that in case, the Revenue fnds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to fle an application, seeking restoration of the Appeal, to be decided on its own merits. Refund of Court-fees as per rules. [ABHAY AHUJA, J.] [DHIRAJ SINGH THAKUR, J.] Shraddha Talekar, PS 2/2