Income Tax Appeal v. Abhay Ahuja, Jj

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1080 OF 2009 The CIT Central-IV, MumbaiRoom No.663, Aayakar Bhavan,M.K. Road, Mumbai-400 020…Appellant Versus M/s Savita Chemicals Ltd.66-67, Nariman Bhavan,Nariman Point, Mumbai-400 021…Respondent *** Mr. Suresh Kumar for the Appellant.Mr. Atul K. Jasani for the Respondent. *** CORAM :DHIRAJ SINGH THAKUR & ABHAY AHUJA, JJ. P. C. : DATE : 12 AUGUST 2022 .Learned Counsel appearing for the Appellant states that the taxeffect in the present Appeal is below the limit stipulated in terms ofCircular No.17 of 2019 dated 8 August 2019. It is stated that noinstructions have been received from the Department to withdraw thepresent Appeal. 2In the light of Circular No.17 of 2019, the Appeal is disposed of asinvolving low tax effect. 3However, we observe that in case, the Revenue finds for somereason that the Appeal was not supposed to have been withdrawn in thelight of the Circular, it would be open to the Revenue to file an applicationseeking restoration of the Appeal to be decided on its own merits. Refund Chittewan of Court-fees as per rules. (ABHAY AHUJA, J.) Digitally signed byRAJESHRAJESH VASANTVASANTCHITTEWANCHITTEWANDate: 2022.08.1711:55:01 +0530 (DHIRAJ SINGH THAKUR, J.)