The Commissioner Of Income Tax-8 v. Perfect Engineering Products Ltd.

901. ITXA 2246-13.doc Chittewan

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2246 OF 2013 The Commissioner of Income Tax-6 Aaykar Bhavan, M.K. Road, Churchgate, Mumbai-400 020 ...

Petitioner

Versus

Perfect Engineering Products Ltd.

31, Golden Beach, Ruia Park, Juhu, Mumbai-49, PAN-AABCP6180E ...

Respondent *** Mr. N.C. Mohanty for the Appellant.

Mr. Neelam C. Jadhav for the Respondent.

*** CORAM : DHIRAJ SINGH THAKUR & KAMAL KHATA, JJ.

DATE : 3 JANUARY 2023 P.C.

.

Mr. Mohanty, 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However, we observe that in case, the Revenue fnds for some reason that the Appeal was not supposed to have been withdrawn in 1/2

901. ITXA 2246-13.doc Chittewan 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. (KAMAL KHATA, J.) (DHIRAJ SINGH THAKUR, J.) RAJESH VASANT CHITTEWAN Date: 2023.01.04 18:11:34 +0530 RAJESH VASANT CHITTEWAN 2/2