Pr. Commissioner Of Income Tax -21, Mumbai v. Shri Sai Construction
4. ITXA 393.18.doc JPP
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 393 OF 2018 Pr. Commissioner of Income Tax, Central-3.
... Appellant V/s.
Sarang R. Wadhawan ... Respondent ALONGWITH INCOME TAX APPEAL NOS.
396/2018, 403/2018, 418/2018, 420/2018, 425/2018, 464/2018, 466/2018, 470/2018, 489/2018, 494/2018, 507/2018, 514/2018, 527/2018, 558/2018, 559/2018, 587/2018, 597/2018, 629/2018, 630/2018 and 633/2018 Mr. Nirmal Chandra Mohanty for the Appellants in ITXA No. 394/18 and 558/18 Mr. Suresh Kumar for the Appellants in ITXA Nos. 396/18, 403/18, 425/18, 466/18, 470/18, 507/18, 514/18, 587/18, 629/18, 633/18 Mr. Sham Walve for the Appellants in ITXA No. 489/18, 527/18, 559/18, 597/18 and 630/18 Mr. Ashok Kotangale for the Appellant in ITXA No. 418/18 and 464/18 Mr. Akhileshwar Sharma for the Appellants in ITXA No. 418/18 and 464/18 Mr. Atul Jasani for the Respondents in ITXA Nos. 396/18, 464/18, 507/18, 514/18 Mr. Upendra Lokegaonkar for the Respondent in ITXA No.420/18 Mr. Sameer Dalal for the Respondents in ITXA Nos. 489/18 and 494/18 Mr. Rajesh Poojary for the Respondent in ITXA No. 587/18
4. ITXA 393.18.doc CORAM : M.S. SANKLECHA & NITIN JAMDAR, JJ.
DATE : 27 SEPTEMBER 2019.
P.C. :- On an earlier occasion, we had adjourned these Appeals at the instance of the learned Counsel for the Revenue to enable them to take instructions to withdraw these Appeals in terms of Circular No. 17 of 2019 dated 8 August 2019 issued by the Central Board for Direct Taxes (CBDT).
2.
Today, the learned Counsel appearing in support of these Appeals state that in spite of their best efforts, no instructions are forthcoming from the Revenue. All of them state that the tax effect involved in all these Appeals is less than the threshold limit of Rs. 1.00 crore provided in the CBDT Circular dated 8 August 2019. 3.
In the above view, all the Appeals are disposed of in terms of the above Circular.
4.
Refund of Court fees as per Rules.
5.
However, it is made clear that in case the Officers of the Revenue inform the learned Counsel for the Revenue that any of these Appeals are not covered by the above CBDT Circular dated 8 August 2019, then the parties are at liberty to move this Court for recall of this order in respect of those Appeals. NITIN JAMDAR, J.
M. S. SANKLECHA, J .