The Commissioner Of Income Tax - 24. v. M/S. Gundecha Builders,

Digitally signed by RUSHIKESH V PATIL Date:

2022.08.25 11:04:58 +0530 RUSHIKESH V PATIL R. V. Patil 907 ITXA.1513.2012 OS.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1513 OF 2012 The Commissioner of Income Tax -24, Pratyaksh, Kar Bhavan, C-13, 5th Floor, Bandra-Kurla Complex, Bandra (E), Mumbai, ...Appellant

Versus

M/s. Gundecha Builders, 141, Gundecha House, Jawahar Nagar, Goregaon (W), Mumbai

...Respondent

**** Mr. Suresh Kumar, Advocate for the Appellant. Ms. Aasifa Khan, Advocate for the Respondent. **** CORAM :

DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ.

DATE :

23rd AUGUST, 2022.

P.C.

:

.

Learned Counsel for the Appellant states that the tax efect in the present Appeal is below the limit stipulated in terms of Circular No. 17 of 2019 dated 08th 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 efect.

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However, we observe that in case, the Revenue fnds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to fle an application seeking restoration of the Appeal to be decided on its own merits.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