Commissioner Of Income Tax 10 v. M/S Rubaina Properties Pvt. Ltd.

R. V. Patil 919 ITXA.2386.2013 OS.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2386 OF 2013 Commissioner of Income Tax 10, 5th Floor Room, Aayakar Bhawan, M. K. Road, Mumbai ...Appellant

Versus

M/s. Rubaina Properties Pvt. Ltd., 15.

Bhandup Village Road, Near WMI Cranes Ltd., Bhandup (W), Mumbai

...Respondent

**** Mr. Arvind Pinto, Advocate for the Appellant. Mr. Rahul Hakani, Advocate for the Respondent. **** CORAM :

DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ.

DATE :

18th AUGUST, 2022.

P.C.

:

.

Learned Counsel for the Appellant states that the tax efect 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 efect.

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However, we observe that in case, the Revenue fnds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to fle an application seeking restoration of the Appeal to be decided on its own merits.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.) by RUSHIKESH V PATIL Date:

2022.08.20 12:16:06 +0530 RUSHIKESH V PATIL