Itxa.2253.2011 Os.doc v. Patil

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO. 2253 OF 2011 The Commissioner of Income Tax –24,5[th] floor, C-13, rrataassh aar hhaaan,handra (E), Mumbai …Appellant Versus M/s. Gundecha huilders, 141,Gundecha House, Jawahar Nagar,Goregaon (W), Mumbai ...Respondent **** Mr. Suresh aumar, Adaocate for the Appellant. Ms. Aasifa ahan, Adaocate for the Respondent. **** CORAM :DHIRAJ SINGH THAKUR ANDABHAY AHUJA, JJ. P.C.: DATE : 23[rd] AUGUST, 2022. .Learned Counsel for the Appellant states that the tax efect in thepresent Appeal is below the limit stipulated in terms of Circular No. 17 of2019 dated 08[th] August, 2019. It is stated that no instructions haae beenreceiaed from the Department to withdraw the present Appeal. 2.In the light of Circular No. 17 of 2019, the Appeal is disposed of asinaolaing low tax efect. 3.Howeaer, we obserae that in case, the Reaenue fnds for somereason that the Appeal was not supposed to haae been withdrawn in thelight of the Circular, it would be open to the Reaenue to fle an applicationseesing restoration of the Appeal to be decided on its own merits. Refund ofCourt-fees as per rules. (ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR, J.)