Central-I, Mumbai v. Carrao India Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 21 OF 2014WITHINCOME TAX APPEAL NO. 2421 OF 2013 The Commissioner Of Income Tax, Central-I, Mumbai VersusCarrao India Ltd. ****** Mr. Vipul Bajpayee for the Appellant.Mr. Sriram Sridharan for the Respondent. ****** … Appellant … Respondent CORAM: DHIRAJ SINGH THAKUR & ABHAY AHUJA, JJ. DATE : 1[st] AUGUST, 2022 P.C. :- 1. Learned Counsel for the Appellant states that the tax effect in the present Appeals are below the limit stipulated in terms of CircularNo. 17 of 2019 dated 8[th] August, 2019. It is stated that no instructions have been received from the Department to withdraw the presentAppeals. 2.In the light of Circular No. 17 of 2019, the Appeals are disposed of as involving low tax effect.Nikita Gadgil 1/2 DigitallyNIKITAsigned byNIKITAYOGESHYOGESHGADGILGADGILDate:2022.08.0118:33:41+0530 3. However, we observe that in case, the Revenue finds for somereason that the Appeals were not supposed to have been withdrawn inthe light of the Circular, it would be open to the Revenue to file anapplication seeking restoration of the Appeals to be decided on its ownmerits. Refund of Court-fees as per rules. (ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR,J.) Nikita Gadgil 2/2