Pr.Commissioner Of Income Tax-Central -4 v. Shobhna S Majithia

30. ITXA 505-18.DOC Chittewan

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.505 OF 2018 Pr. Commissioner of Income TaxCentral-4, Aaykar Bhavan, M.K. Road, Churchgate, Mumbai-400 020 ...

Appellant

Versus

Mrs. Shobhna S. Majithia Building No.2, 5th Floor, Plot No.68, Shanti Kutir, Opp. Andheri Fire Briege, S.V. Road, Andheri (West), Mumbai-400 058 ...

Respondent PAN : ADMPM7636P *** Mr. Suresh Kumar for the Appellant.

*** CORAM :

DHIRAJ SINGH THAKUR & VALMIKI SA MENEZES, JJ.

DATE : 1 DECEMBER 2022 P. C. :

.

Mr. Kumar, learned Counsel appearing 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 8 August 2019. It is stated that no instructions have been received from the Department to withdraw the present Appeal.

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

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

30. ITXA 505-18.DOC Chittewan reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to fle an application seeking restoration of the Appeal to be decided on its own merits.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. (VALMIKI SA MENEZES, J.) (DHIRAJ SINGH THAKUR, J.) RAJESH VASANT CHITTEWAN Date: 2022.12.09 18:04:54 +0530 RAJESH VASANT CHITTEWAN 2/2