Pr.Commissioner Of Income Tax-6 v. M/S Karia Can Company Ltd

B. D. Prithiani 911-itxa-1326.15.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION by BIPIN DHARMENDER PRITHIANI Date:

2022.08.12 17:20:37 +0530 BIPIN DHARMENDER PRITHIANI INCOME TAX APPEAL NO. 1326 OF 2015 Pr. Commissioner of Income Tax-6 ...

Appellant

Versus

M/s. Karia Can Company Ltd.

...

Respondent ****** Mr. Suresh Kumar for the Appellant.

Mr. Anil K. Jasani for the Respondent.

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

DATE : 11th AUGUST, 2022 P.C. :- .

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However, we observe that in case, the Revenue finds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to file an application/preceipe seeking restoration of the Appeal to be decided on its own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.]