Itxa/1956/2017 Of Principal Commissioner Of Income Tax 31 v. Avadhanarayan L. Singh

Digitallysigned byMEERAMEERAMAHESHMAHESHJADHAVJADHAVDate:2021.11.1615:02:21+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO.1956 OF 2017 Pr. Commissioner of Income Tax -31 ….Appellant V/s. Avadhanarayan L. Singh …Respondent ---- Mr. Arvind Pinto for AppellantMs Aasifa Khan for Respondent ---- CORAM : K.R. SHRIRAM &AMIT B. BORKAR, JJ DATED : 15[th] NOVEMBER 2021 P.C. : 1Ms Khan states that the tax effect in this appeal is less than Rs.12lakhs which is below the prescribed limit in terms of Central Board of DirectTaxes Circular No.17 of 2019 dated 8[th] August 2019. Mr. Pinto requested foran adjournment to take instructions. On 11[th] March 2020, the followingorder was passed :- “1. Ms.Aasifa Khan, learned counsel for the respondent/ assesseesubmits that tax effect in this appeal is about Rs.12 lakhs which iswell below the prescribed limit in terms of CBDT Circular No.17 of2019 dated 8th August, 2019. 2. Mr.Arvind Pinto, learned standing counsel, Revenue for theappellant to take instructions. 3. Stand over to 16 th March, 2020, under the caption “withdrawal”.” 2We are not inclined to grant any further indulgence to appellant. Inparagraph 12 of the appeal, appellant states that the disputed tax claim inthe appeal is valued at Rs.11.72 lakhs and accordingly court fee ofRs.10,000/- has been deposited in this appeal. In the assessment orderdated 29[th] December 2011, on which appellant has relied upon, the total income itself has been computed to Rs.89,06,470/-. Therefore since the tax effect is below Rs.1 crore, appeal dismissed. (AMIT B. BORKAR, J) (K.R. SHRIRAM, J.)