The Director Of Income Tax ( International Taxation ) v. Solid Works Corporation

914-itxa-5554-2010.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 5554 OF 2010 The Director of Income Tax (International Taxation) .. Appellant Vs.

Solid Works Corporation .. Respondent **** Mr.Arvind Pinto for appellant.

Mr.Atul K. Jasani for respondent.

Digitally signed by SHRADDHA KAMLESH TALEKAR Date:

2022.08.05 12:08:18 +0530 SHRADDHA KAMLESH TALEKAR CORAM : DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ.

DATE : 2nd AUGUST 2022 PC :

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 08th 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However, we observe that in case, the Revenue fnds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to fle an application, seeking restoration of the Appeal, to be decided on its own merits.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.] Shraddha Talekar, PS 1/1