Commissioner Of Income Tax-Central-(Iv) v. M/S. Standard Conduits Pvt. Ltd.

917-itxa-1365-2014.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1365 OF 2014 Digitally signed by SHRADDHA KAMLESH TALEKAR Date:

2022.08.12 19:07:23 +0530 Commissioner of Income Tax, Central-(IV), Aayakar Bhavan, M.K. Road, Churchgate, Mumbai - 400 020.

.. Appellant Vs.

M/s. Standard Conduits Pvt. Ltd.

2/3, Ashok Chambers, Devji Ratansy Marg, (Broach Street), Masjid Bunder, Mumbai - 400 009, PAN : AADCS 8686 C .... Respondent **** Mr.Suresh Kumar for appellant Mr.Atul K. Jasani for respondent.

SHRADDHA KAMLESH TALEKAR **** 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.

2.

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

Shraddha Talekar, PS 1/2

917-itxa-1365-2014.doc 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However, we observe that in case, the Revenue fnds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to fle an application, seeking restoration of the Appeal, to be decided on its own merits.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