The Commissioner Of Income Tax -12 Mumbai v. Elphinstone Cricket Club

902. ITXA 1812-11.doc Chittewan

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1812 OF 2011 The Commissioner of Income Tax-12, Aaykar Bhavan, M.K. Road, Mumbai-400 020 ...

Appellant

Versus

M/s Elphinstone Cricket Club Elphinstone House, 6th Floor, 17, Murzuban Road, Opp. Sterline Cinema Mumbai-400 001.

...

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

Mr. Atul K. Jasani for the Respondent.

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

DATE : 4 AUGUST 2022 P. C. :

.

Mr. Kumar, learned Counsel appearing 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 8 August 2019. It is stated that no instructions have been received from the Department to withdraw the present Appeal.

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

However, we observe that in case, the Revenue finds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to file an application 1/2

902. ITXA 1812-11.doc Chittewan 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.) RAJESH VASANT CHITTEWAN Date: 2022.08.05 11:47:22 +0530 RAJESH VASANT CHITTEWAN 2/2