The Commissioner Of Income Tax-13 v. Smt. Sushma S. Daga

ITXA1563_14.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1563 OF 2014 The Commissioner of Income Tax-13 ...

Appellant Vs.

Sushma S. Daga ...

Respondent Mr. P. C. Chhotaray for Appellant.

Mr. Sudhir Mehta a/w. Mr. Kiran Mohite and Mr. Bhaskar Bhagat i/b. Ms Ishita B. Bhagat for Respondent.

CORAM : UJJAL BHUYAN, MILIND N. JADHAV, JJ.

DATE :

MARCH 02, 2020 P.C. :

Heard learned counsel for the parties.

2.

On the last occasion i.e., on 10.02.2020, learned standing counsel, Revenue sought for time to obtain instructions since the tax effect is below the prescribed limit in terms of CBDT Circular No.17 of 2019 dated 08.08.2019.

3.

Today, he submits that he has not received any instructions. 4.

Be that as it may, since the disputed claim is Rs.53,87,420.00, evidently the appeal would be covered by the aforesaid CBDT Circular. The same is accordingly disposed of as withdrawn. 5.

However, liberty is granted to the Revenue to seek revival of the appeal in the event it is found that the appeal falls within any of the exceptions provided under the said circular.

6.

Court fee to be refunded as per rules.

(MILIND N. JADHAV, J.) (UJJAL BHUYAN, J.) 1/1 Minal Parab