The Commissioner Of Income-Taxmum v. M/S Tata Engineering And Locomotive Copany L.Td

901. itxa 2068-09.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2068 OF 2009 The Commissioner Of Income Tax, Mumbai ... Appellant

Versus

M/s Tata Engineering & Locomotive Company Ltd. ... Respondent ****** Mr. Suresh Kumar, for the Appellant.

Mr. Srihari Iyer, for the Respondent.

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

DATE : 24th AUGUST, 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 Digitally signed by NIKITA YOGESH GADGIL Date:

2022.08.25 10:49:59 +0530 NIKITA YOGESH GADGIL 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.

3. However, we observe that in case, the Revenue finds for some Nikita Gadgil 1/2

901. itxa 2068-09.doc reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to file an application/praecipe seeking restoration of the Appeal to be decided on its own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.) Nikita Gadgil 2/2