Itxa/2330/2009 Of The Commissioner Of Income Tax-21,Mum v. M/S Ray Construction

PRIYARAJESHSOPARKAR Digitally signed byPRIYA RAJESHSOPARKARDate: 2022.08.2214:20:25 +0530 Priya Soparkar IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.2330 OF 2009 The Commissioner of Income Tax, Mumbai. … Appellant V/s. M/s Ray Construction … Respondent --- Mr.P.A.Narayanan, Advocate for the Appellant.Mr.Ashok J. Patil, Advocate for the Respondent. --- CORAM : DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ. DATE : AUGUST 22, 2022. P.C.:- 1. Learned counsel for the appellant states that the tax effect in thepresent appeal is below the limit stipulated in terms of Circular No.17 of 2019dated 8[th] August, 2019. It is stated that no instructions have been receivedfrom the Department to withdraw the present appeal. 2. In the light of Circular No.17 of 2019, the appeal is disposed of asinvolving low tax effect. 3. However, we observe that in case, the Revenue finds for some reasonthat the appeal was not supposed to have been withdrawn in the light of theCircular, it would be open to the Revenue to file an application/praecipeseeking restoration of the appeal to be decided on its own merits. 4.Refund of Court-fees as per rules. (ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR, J.)