Pr. Commissioner Of Income Tax-11 v. Wilhelmsen Ship Management (India) Pvt. Ltd.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.417 OF 2018 Pr. Commissioner of Income Tax 2 ... Appellant V/s.

M/s Trans Impex Pvt. Ltd.

... Respondent WITH INCOME TAX APPEAL NO.513 OF 2018 Pr. Commissioner of Income Tax-14 ... Appellant V/s.

ITD Cementation India Ltd.

... Respondent WITH INCOME TAX APPEAL NO.697 OF 2018 Pr. Commissioner of Income Tax-2 ... Appellant V/s.

Sukan Agencies Pvt. Ltd.

... Respondent WITH INCOME TAX APPEAL NO.714 OF 2018 WITH INCOME TAX APPEAL NO.718 OF 2018 Pr. Commissioner of Income Tax-2 ... Appellant V/s.

Archway Investment Co. Ltd.

... Respondent WITH INCOME TAX APPEAL NO.950 OF 2018 Pr. Commissioner of Income Tax-11 ... Appellant V/s.

Wilhelmsen Ship Management (India) Pvt. Ltd.... Respondent

WITH INCOME TAX APPEAL NO.1056 OF 2018 Pr. Commissioner of Income Tax-4 ... Appellant V/s.

The New Piece Goods Bazar Co. Ltd.

... Respondent --- Mr.Suresh Kumar for the Appellants.

Mr.Ojas Gole with Ms.Jasmin Amalsadvala for the Respondent in ITXA No.417 of 2018.

Mr.N. Parwal for the Respondent in ITXA No.697 of 2018. Mr.Atul Jasani for the Respondent in ITXA No.714 of 2018 and 718 of 2018.

Mr.Rajesh Poojary i/by M/s MINT & CONFRERES for the Respondent in ITXA No.950 of 2018.

Mr.Mayank Thosar i/by Mr.B.V.Jhaveri for the Respondent in ITXA No.1056 of 2018.

--- CORAM : AKIL KURESHI AND M.S.SANKLECHA, JJ.

DATE : DECEMBER 17, 2018.

P.C.:- 1.

These Appeals under Section 260-A of the Income Tax Act, 1961 (the Act) challenge the orders passed by the Income Tax Appellate Tribunal (the Tribunal).

2.

Mr.Suresh Kumar, learned Counsel appearing for the Revenue states that he has been instructed not to press these appeals. This for the reason that the tax effect in each of these

appeals is less than Rs.50 lakhs as provided in CBDT Circular No.3 of 2018 dated 11th July, 2018.

3.

Accordingly, all these Appeals are dismissed as not pressed. 4.

Refund of Court Fees, as per Rules.

(M.S.SANKLECHA,J.) (AKIL KURESHI,J.) ....