Income Tax Appeal v. In The Light Of Circular

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2285 OF 2011 The Commissioner of Income Tax-V, Pratyaksha Kar Bhavan,Dr. Ambedkar Road,Near Akurdi Railway Station,Pradhikaran, Pune-411 044…Appellant Versus Atlas Copco India LtdMain Street Powai,Mumbai-400 076.…Respondent *** Mr. Suresh Kumar for the Appellant.Mr. Atul K. Jasani for the Respondent. *** CORAM :DHIRAJ SINGH THAKUR &ABHAY AHUJA, JJ. P. C. : DATE : 4 AUGUST 2022 . Mr. Kumar, learned Counsel appearing for the Appellant states thatthe tax effect in the present Appeal is below the limit stipulated in termsof Circular 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3However, we observe that in case, the Revenue finds for somereason that the Appeal was not supposed to have been withdrawn in the Chittewan light of the Circular, it would be open to the Revenue to file an applicationseeking restoration of the Appeal to be decided on its own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. Refundof Court-fees as per rules. (ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR, J.) Digitally signed byRAJESHRAJESH VASANTVASANTCHITTEWANCHITTEWANDate: 2022.08.0614:46:37 +0530