Income Tax Appeal v. Mrs. Shobhna S. Majithiabuilding

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.505 OF 2018 Pr. Commissioner of Income Tax-Central-4, Aaykar Bhavan, M.K. Road,Churchgate, Mumbai-400 020…Appellant Versus Mrs. Shobhna S. MajithiaBuilding No.2, 5[th] Floor, Plot No.68,Shanti Kutir, Opp. Andheri Fire Briege,S.V. Road, Andheri (West),Mumbai-400 058…RespondentPAN : ADMPM7636P *** Mr. Suresh Kumar for the Appellant. *** CORAM :DHIRAJ SINGH THAKUR & VALMIKI SA MENEZES, JJ.DATE : 1 DECEMBER 2022 P. C. : .Mr. Kumar, learned Counsel appearing for the Appellantstates that the tax effect in the present Appeal is below the limitstipulated in terms of Circular No.17 of 2019 dated 8 August 2019.It is stated that no instructions have been received from theDepartment to withdraw the present Appeal. 2In the light of Circular No.17 of 2019, the Appeal is disposed ofas involving low tax effect. 3However, we observe that in case, the Revenue fnds for some reason that the Appeal was not supposed to have been withdrawn inthe light of the Circular, it would be open to the Revenue to fle anapplication seeking restoration of the Appeal to be decided on itsown merits.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. (VALMIKI SA MENEZES, J.) (DHIRAJ SINGH THAKUR, J.) Digitally signed byRAJESHRAJESH VASANTVASANTCHITTEWANCHITTEWANDate: 2022.12.0918:04:54 +0530