The Commissioner Of Income Tax - 2, Mumbai v. Sailesh Liladhar Bhatia,

901. ITXA 536-12.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 536 OF 2012 The Commissioner Of Income Tax-2, Mumbai ... Appellant

Versus

Sailesh Liladhar Bhatia ... Respondent ****** Mr. P. C. Chhotaray, for the Appellant.

Mr. Om Kandalkar with Mr. K. Gopal, Ms. Neha Paranjpe, Mr. Jitendra Singh & Mr. Satendra Pandey, for the Respondents. ****** CORAM: DHIRAJ SINGH THAKUR & ABHAY AHUJA, JJ.

DATE : 28th JULY, 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.

Nikita Gadgil 1/2

901. ITXA 536-12.doc 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However, we observe that in case, the Revenue finds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to file an application seeking restoration of the Appeal to be decided on its own merits.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.) Digitally signed by NIKITA YOGESH GADGIL Date:

2022.07.28 18:00:47 +0530 NIKITA YOGESH GADGIL Nikita Gadgil 2/2