Bombay High CourtITL/74/2018withdrawn

The Pr. Commissioner Of Income Tax (Central), Nagpur v. M/S Gupta Domestic Fuels (Nagpur) Limited, Nagpur

2020-01-24Hon'Ble Shri Justice Ravi K. Deshpande,Hon'Ble Shri Justice Amit B. Borkar2 pages

1 5 Income Tax Appeal No. 1-2018.odt

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

NAGPUR BENCH, NAGPUR INCOME TAX APPEAL NO.1/2018 The Pr. Commissioner of Income Tax-2, Sadar, Nagpur Vs.

Ashok Sundarlal Daga (HUF), Nagpur WITH INCOME TAX APPEAL NO.73/2018 The Pr. Commissioner of Income Tax(Central), Nagpur Vs.

M/s Gupta Domestic Fuels (Nagpur) Limited, Nagpur WITH INCOME TAX APPEAL NO.74/2018 The Pr. Commissioner of Income Tax(Central), Nagpur Vs.

M/s Gupta Domestic Fuels (Nagpur) Limited, Nagpur WITH INCOME TAX APPEAL NO.75/2018 The Pr. Commissioner of Income Tax(Central), Nagpur Vs.

M/s Gupta Domestic Fuels (Nagpur) Limited, Nagpur WITH INCOME TAX APPEAL NO.77/2018 The Pr. Commissioner of Income Tax(Central), Nagpur Vs.

M/s Gupta Domestic Fuels (Nagpur) Limited, Nagpur ........................................................................................................................................... Office Notes, Office Memoranda of Coram, appearances, Court'

s orders Court' s or Judge'

s order of directions and Registrar'

s orders .............................................................................................................................................. Shri Anand Parchure, Advocate for the appellant in all appeals. Shri K.P. Dewani, Advocate for respondent in all appeals. CORAM : R.K. DESHPANDE & AMIT B. BORKAR, JJ.

DATED : 24th January, 2020.

It is not in dispute that the tax liability imposed in all these matters does not exceed Rs. 1,00,00,000/- (Rupees One Crore). As per the provisions under the CBDT Circular No. 17/19 dated 08.08.2019, such appeals are required to be withdrawn by the department. The department has already withdrawn

2 5 Income Tax Appeal No. 1-2018.odt several such appeals pending before this Court. However, in these matters, the instructions have not been received by the learned counsel appearing for the department.

In view of the above, all these appeals are disposed of as withdrawn in terms of the circular referred to above and the appellant shall be at liberty to get the refund of court fees, if permissible, in accordance with law.

We make it clear that, if in any case, it is found that the liability is above rupees one crore, it shall be open for the appellant to move this Court for restoration of such appeals.

JUDGE JUDGE JPP