Director Of Income Tax (International Taxation), Mumbai v. In The Light Of Circular

Digitallysigned bySHRADDHASHRADDHAKAMLESHKAMLESHTALEKARTALEKARDate:2022.08.0512:08:15+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO. 6788 OF 2010 Director of Income Tax (InternationalTaxation), Mumbai Vs.M/s. Navin Gems, Mumbai ****Mr.Suresh Kumar for appellant.Mr.Atul K. Jasani for respondent. .. Appellant.. Respondent CORAM : DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ.DATE : 2[nd] AUGUST 2022 PC : 1.Learned Counsel for the appellant states that the tax effect inthe present Appeal is below the limit stipulated in terms of CircularNo. 17 of 2019, dated 08[th] August, 2019. It is stated that noinstructions have been received from the Department to withdrawthe present Appeal. 2.In the light of Circular No. 17 of 2019, the Appeal is disposedof as involving low tax effect. 3.However, we observe that in case, the Revenue fnds for somereason that the Appeal was not supposed to have been withdrawn inthe light of the Circular, it would be open to the Revenue to fle anapplication, seeking restoration of the Appeal, to be decided on itsown merits. Refund of Court-fees as per rules. [ABHAY AHUJA, J.] [DHIRAJ SINGH THAKUR, J.]