Income Tax Appeal v. In The Light Of Circular
High Court
12 Jan 2023 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
Income Tax Appeal v. In The Light Of Circular
Date of order
12 Jan 2023
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Income Tax Appeal v. In The Light Of Circular, the High Court (2023) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1634 OF 2011
The Director of Income Tax (InternationalTaxation),Scindia House,Ballard Estate, N.M. Road,Mumbai-400 038…Appellant Versus M/s Abacus International Pte. Ltd.Abacus Plaza, 3 Tampines Central-I,C/o. Deloittee Haskins & Sells,12, Dr. Annie Besant Road,Opp. Shiv Sagar Estate,Worli, Mumbai-400 018.PAN : AABCA 6590M…Respondent
PAN : AABCA 6590M…Respondent***Mr. Suresh Kumar for the Appellant.Mr. Atul K. Jasani for the Respondent. ***
CORAM : DHIRAJ SINGH THAKUR & KAMAL KHATA, JJ.
P.C.
DATE : 12 JANUARY 2023
.Mr. Suresh Kumar, learned Counsel appearing for theAppellant states that the tax effect in the present Appeal is belowthe limit stipulated in terms of Circular No.17 of 2019 dated 8August 2019. It is stated that no instructions have been receivedfrom the Department to withdraw the present Appeal.
as involving low tax effect.
3However, we observe that in case, the Revenue fnds for somereason that the Appeal was not supposed to have been withdrawn inthe light of the Circular, it would be open to the Revenue to fle anapplication seeking restoration of the Appeal to be decided on itsown merits.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.
(KAMAL KHATA, J.)
(DHIRAJ SINGH THAKUR, J.)
RAJESHDigitally signed byRAJESH VASANTVASANTCHITTEWANCHITTEWANDate: 2023.01.1411:04:14 +0530
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