The Commissioner Of Income Tax -Tds v. Asian Electronic Ltd

902-itxa-2022-2011.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2022 OF 2011 The Commissioner of Income Tax-TDS, 'A' Wing, PMT Commercial Complex, Shankarsheth Road, Swargate, Pune-411 037.

.. Appellant Vs.

M/s. Asian Electronic Ltd.

68, MIDC, Satpur, Nashik, PAN No. : AABCA 0832C .... Respondent **** Mr. N.N. Singh for appellant.

Digitally signed by SHRADDHA KAMLESH TALEKAR Date:

2022.08.26 20:13:55 +0530 SHRADDHA KAMLESH TALEKAR Mr.Ashok J. Patil for respondent.

CORAM : DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ.

DATE : 25th 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.

3.

However, we observe that in case, the Revenue fnds for some Shraddha Talekar, PS 1/2

902-itxa-2022-2011.doc reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, dated 8th August 2019, it would be open to the Revenue to fle an application/praecipe seeking restoration of the Appeal, to be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.] Shraddha Talekar, PS 2/2