The Commissioner Of Income Tax - I, Pune v. Carrao India Ltd.,

20. ITXA 21-14 @ 2421-13.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 21 OF 2014 WITH INCOME TAX APPEAL NO. 2421 OF 2013 The Commissioner Of Income Tax, Central-I, Mumbai ... Appellant

Versus

Carrao India Ltd.

... Respondent ****** Mr. Vipul Bajpayee for the Appellant.

Mr. Sriram Sridharan 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

20. ITXA 21-14 @ 2421-13.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However, we observe that in case, the Revenue finds for some reason that the Appeals were not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to file an application seeking restoration of the Appeals to be decided on its own merits.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:

2022.08.01 18:33:41 +0530 NIKITA YOGESH GADGIL Nikita Gadgil 2/2