The Commissioner Of Income Tax-Iii Pune v. Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd,.

919. itxa 1849-14.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1849 OF 2014 The Commissioner Of Income Tax-III, Pune ... Appellant

Versus

Loknete Balasaheb Desai Sahakari Sakhar Karkhana Ltd.

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

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

DATE : 24th AUGUST, 2022 P.C. :- 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 Digitally signed by NIKITA YOGESH GADGIL Date:

2022.08.25 10:50:01 +0530 Appeal.

NIKITA YOGESH GADGIL 2.

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

Nikita Gadgil 1/2

919. itxa 1849-14.doc 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However, we observe that in case, the Revenue finds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to file an application/praecipe seeking restoration of the Appeal to be decided on its own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.) Nikita Gadgil 2/2