Itxa/1391/2017 Of Pr. Commissioner Of Income Tax - 15 Mumbai v. Roamware (India) P. Ltd. Now Known As Mobilium (India) Pvt. Ltd
High Court
27 Jan 2020 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Itxa/1391/2017 Of Pr. Commissioner Of Income Tax - 15 Mumbai v. Roamware (India) P. Ltd. Now Known As Mobilium (India) Pvt. Ltd
Date of order
27 Jan 2020
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Itxa/1391/2017 Of Pr. Commissioner Of Income Tax - 15 Mumbai v. Roamware (India) P. Ltd. Now Known As Mobilium (India) Pvt. Ltd, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.
Decision: 5.In the light of the above, the present appeal is dismissed aswithdrawn in terms of the above Circular.withdrawn in terms of the above Circular.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
Sonali Kilaje
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1391 OF 2017
Pr. Commissioner of Income Tax-15
..
Appellant
v/s.
Roamware (India) Pvt. Ltd.
..Respondent
Mr. Akhileshwar Sharma for the Appellant.Mr. Abhishek Tilak for the Respondent.
CORAM: UJJAL BHUYAN, & MILIND N. JADHAV, JJ.
P. C.:-
DATE : JANUARY 27, 2020.
1.Heard Mr. Sham Walve, learned standing counsel revenue forthe appellant.
2.This appeal under Section 260A of the Income Tax Act, 1961has been preferred by the revenue against the order dated09.09.2016 passed by the Income Tax Appellate Tribunal, “B” Bench,Mumbai in ITA No.1951/MUM/2015 for the assessment year 2007-
08.
3.It is seen that the tax effect in the appeal is Rs.50,22,637/-. Inview of Circular No.17 of 2019 of Government of India, Ministry ofFinance, Department of Revenue, Central Board of Direct Taxes(CBDT) dated 08.08.2019, the monetary limit for filing of appeal bythe Department before the High Court has been enhanced to Rs.1Crore.
4.In other words, no appeal will be filed by the Departmentbefore the High Court where the tax effect is less than Rs.1 Croreand in case appeal has been filed, the same would stand withdrawnsubject to the conditions mentioned in the said Circular.
5.In the light of the above, the present appeal is dismissed aswithdrawn in terms of the above Circular.withdrawn in terms of the above Circular.
6.Court fee to be refunded as per rules.
(MILIND N. JADHAV, J.)
(UJJAL BHUYAN,J.)
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