Commissioner Of Income Tax v. Goa State Cooperative Milk Products Union Ltd. …

IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NOS. 39/2007, 3/2009 & 4/2009 Commissioner of Income Tax ... Appellant Versus Goa State Cooperative Milk Products Union Ltd. … Respondent Ms. Asha Desai, Advocate for the appellant. ... Coram: F. M. REIS & K. L. WADANE, JJ. Date : 04[th] January, 2016. P.C. 1]During the course of arguments of the above appeals, it waspointed out by the learned counsel appearing for the appellant that thetax effect in each of the appeals is less than Rs. Twenty lakhs and assuch, this is covered by paragraph 10 of the Circular dated 10[th]December, 2015 issued by the Government of India. Paragraph 10 ofthe Circular read thus:- “This instruction will apply retrospectively to pendingappeals and appeals to be filed henceforth in HighCourts/ Tribunals. Pending appeals below the specifiedtax limits in para 3 above may be withdrawn/not pressed.Appeals before the Supreme Court will be governed by the instructions on this subject, operative at the time whensuch appeal was filed”. 2]Taking note of the said Circular, the question of entertaining the above appeals does not arise. The above appeals stand disposed ofaccordingly. K. L. WADANE, J. F. M. REIS, J. mukund