Commissioner Of Income-Tax (Tds)-1, Mumbai … v. M/S Dharamdas & Company

Chittewan IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.660 OF 2016WITH INCOME TAX APPEAL NO.659 OF 2016 Commissioner of Income-Tax (TDS)-1, Mumbai … Versus Appellant M/s Dharamdas & Company …Respondent *** Mr. Suresh Kumar for the Appellant. Ms. Aasavari Kadam i/b Ms. Aarti Sathe for the Respondent. *** CORAM :DHIRAJ SINGH THAKUR &ABHAY AHUJA, JJ. DATE : 29 JULY 2022 P. C. : .Mr. Kumar, learned Counsel appearing for the Appellant states thatthe tax effect in the present Appeals are below the limit stipulated interms of Circular No.17 of 2019 dated 8 August 2019. It is stated that noinstructions have been received from the Department to withdraw thepresent Appeals. 2In the light of Circular No.17 of 2019, the Appeals are disposed ofas involving low tax effect. 3However, we observe that in case, the Revenue finds for somereason that the Appeals were not supposed to have been withdrawn in thelight of the Circular, it would be open to the Revenue to file an applicationseeking restoration of the Appeals to be decided on its own merits.Refund of Court-fees as per rules. (ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR, J.)