Itxa/1540/2019 Of Pr. Commissioner Of Income Tax-Central-1 v. Legal Heirsof Shree Vallabh Damani

JPP IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1540 OF 2019 Pr. Commissioner of Income Tax-Central-1 V/s.Legal Heirs of Shree Vallabh Damani … Appellant ... Respondent ALONGWITH INCOME TAX APPEAL NOS. 1548/2019INCOME TAX APPEAL NOS. 1555/2019 Mr. Suresh Kumar for the Appellants in ITXA Nos. 1540/19, 1548/19 and 1555/19 Mr. Atul Jasani for the Respondent in ITXA No. 1555/19 CORAM : M.S. SANKLECHA & NITIN JAMDAR, JJ. P.C.:- DATE : 19 NOVEMBER 2019. On an earlier occasion, we had adjourned these Appeals at the instance of the learned Counsel for the Revenue to enablethem to take instructions to withdraw these Appeals in terms ofCircular No. 17 of 2019 dated 8 August 2019 issued by the CentralBoard for Direct Taxes (CBDT). 2.Today, the learned Counsel appearing in support of theseAppeals state that in spite of their best efforts, no instructions areforthcoming from the Revenue. All of them state that the tax effect involved in all these Appeals is less than the threshold limit of Rs.1.00 crore provided in the CBDT Circular dated 8 August 2019. 3.In the above view, all the Appeals are disposed of interms of the above Circular. 4.Refund of Court fees as per Rules. 5.However, it is made clear that in case the Officers of theRevenue inform the learned Counsel for the Revenue that any ofthese Appeals are not covered by the above CBDT Circular dated 8August 2019, then the parties are at liberty to move this Court forrecall of this order in respect of those Appeals. NITIN JAMDAR, J. M. S. SANKLECHA, J .