Itxa/1278/2013 Of The Commissionr Of Income Tax -Iv v. Samarth Sahakari Bank Ltd

Digitallysigned bySHRADDHASHRADDHAKAMLESHKAMLESHTALEKARTALEKARDate:2022.08.2620:13:54+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1278 OF 2013 The Commissioner of Income-Tax-IV,Praptikar Sadan, Annex Building,60/61 Erandwana, Karve Road,Pune – 411 004... Appellant Vs.Samarth Sahakari Bank Ltd.,2, Antrolikar Shopping Centre,Datta Chowk,Solapur 413 007..... Respondent****Mr.N.N. Singh for appellant.Mr.Ruturaj Gurjar for respondent.***** CORAM : DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ. DATE : 25[th] AUGUST 2022 PC : 1.Learned Counsel for the appellant states that the tax effect in the present Appeal is below the limit stipulated in terms of CircularNo.17 of 2019, dated 8[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 However, we observe that in case, the Revenue fnds for somereason that the Appeal was not supposed to have been withdrawn inthe light of the Circular, dated 8[th] August 2019, it would be open tothe Revenue to fle an application/praecipe seeking restoration ofthe Appeal, to be decided on its own merits. Refund of Court-fees asper Rules. [ABHAY AHUJA, J.] [DHIRAJ SINGH THAKUR, J.]