The Commissioner Of Income Tax -10, Mumbai v. M/S Godrej Industries Ltd.

2. ITXA 1194-09.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1194 OF 2009 WITH INCOME TAX APPEAL NO. 1209 OF 2009 The Commissioner Of Income Tax-12, Mumbai ... Appellant

Versus

M/S Godrej Industries Ltd.

... Respondent ****** Mr. Suresh Kumar for the Appellant.

Mr. Atul Jasani for the Respondent.

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

DATE : 1st AUGUST, 2022 P.C. :- 1.

Learned Counsel for the Appellant states that the tax effect in the present Appeals are 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 Appeals.

2.

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

Nikita Gadgil 1/2

2. ITXA 1194-09.doc 3.

However, we observe that in case, the Revenue finds for some reason that the Appeals were not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to file an application seeking restoration of the Appeals to be decided on its own merits.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:

2022.08.02 11:18:33 +0530 NIKITA YOGESH GADGIL Nikita Gadgil 2/2