The Commissioner Of Income Tax -4 Mumbai v. Provid Trade Impex Pvt.Ltd.

Digitally signed by RUSHIKESH V PATIL Date:

2022.08.25 11:04:56 +0530 RUSHIKESH V PATIL R. V. Patil 904 ITXA.5624.2010 OS.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 5624 OF 2010 The Commissioner of Income Tax -4, Aayakar Bhavan, Mumbai ...Appellant

Versus

M/s. Provid Trade Impex Pvt. Ltd., Nariman Point, Mumbai

...Respondent

**** Mr. Suresh Kumar, Advocate for the Appellant. Mr. Subhash Shetty, Advocate for the Respondent. **** CORAM :

DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ.

DATE :

23rd 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However, we observe that in case, the Revenue fnds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to fle an application seeking restoration of the Appeal to be decided on its own merits.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.)