Itxa/354/2018 Of Pr.commissioner Of Income Tax-1 v. The Saraswat Co-Operative Bank Ltd
High Court
09 Sep 2019 In favour of: Unclear
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High Court · newos
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Itxa/354/2018 Of Pr.commissioner Of Income Tax-1 v. The Saraswat Co-Operative Bank Ltd
Date of order
09 Sep 2019
Assessment year(s)
—
Outcome
Other
The order — as passed by the High Court
Case summary
In Itxa/354/2018 Of Pr.commissioner Of Income Tax-1 v. The Saraswat Co-Operative Bank Ltd, the High Court (2019) decided the matter.
Decision: 2.In the above view, all the Appeals are disposed of aswithdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
JPP
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 858 OF 2017
Commissioner of Income Tax (IT) 4… Appellant
V/s.
M/s. Reliance Industrial Infrastructure Ltd.
... Respondent
Mr. Tejveer Singh for the Appellant
Mr. P.C. Tripathi i/b. Raj Banshilal Darak for the Respondent.
AND
INCOME TAX APPEAL NO. 1004 OF 2017
The Pr. Commissioner of Income Tax-2
V/s.
Phoenix Mecano (India) Ltd.
… Appellant
... Respondent
Mr. Sham Walve for the Appellant
Mr. Atul Jasani for the Respondent.
AND
INCOME TAX APPEAL NO. 232 OF 2007
The Commissioner of Income Tax-10, Mumbai
V/s.
M/s. Premier Automobiles Ltd.
… Appellant
... Respondent
Mr. A.R. Malhotra for the Appellant
AND
INCOME TAX APPEAL NO. 6992 OF 2010
The Commissioner of Income Tax-1, Pune
V/s.
Jagdish Electronics (I) Pvt. Ltd., Pune
… Appellant
... Respondent
WITH
INCOME TAX APPEAL NO. 1404 OF 2011
The Commissioner of Income Tax-1, Pune
… Appellant
V/s.Jagdish Electronics (I) Pvt. Ltd., Pune... Respondent
Mr. Vipul Arun Bajpayee for the Appellant
Mr. Tanzil R. Padvekar i/b. S.N. Inamdar for the Respondent
AND
INCOME TAX APPEAL NO. 82 OF 2012
The Commissioner of Income Tax-Central Nagpur… AppellantV/s.
Ashok Tapiram Patil ... Respondent
Mr. Vipul Arun Bajpayee for the Appellant
AND
INCOME TAX APPEAL NO. 80 OF 2013
The Commissioner of Income Tax-I, PuneV/s.
M/s. K.F. Bioplants Private Ltd.
… Appellant
... Respondent
WITH
INCOME TAX APPEAL NO. 191 OF 2013
The Commissioner of Income Tax-I, Pune
V/s.
M/s. K.F. Bioplants Private Ltd.
… Appellant
... Respondent
WITH
INCOME TAX APPEAL NO. 192 OF 2013
The Commissioner of Income Tax-I, Pune… AppellantV/s.M/s. K.F. Bioplants Private Ltd. ... Respondent
Mr. Vipul Arun Bajpayee for the Appellant
AND
INCOME TAX APPEAL NO. 562 OF 2013
The Commissioner of Income Tax-II, Pune… AppellantV/s.Asha P. Parakh ... Respondent
Mr. Vipul Arun Bajpayee for the Appellant
AND
INCOME TAX APPEAL NO. 1415 OF 2014
Mr. Vipul Arun Bajpayee for the Appellant
AND
INCOME TAX APPEAL NO. 808 OF 2017
Mr. Tejveer Singh Mastan Singh for the Appellant
AND
INCOME TAX APPEAL NO. 928 OF 2017
The Pr. Commissioner of Income Tax-3
V/s.
M/s. Peepul Tree Properties Pvt. Ltd.
C/o. Kalyaniwalla and Mistry
… Appellant
... Respondent
Mr. A.R. Malhotra for the Appellant
AND
INCOME TAX APPEAL NO. 1011 OF 2017
The Pr. Commissioner of Income Tax-1
… Appellant
V/s.Goldman SACHS (India) Finance Pvt. Ltd. ... Respondent
Mr. Suresh Kumar for the Appellant
Mr. Upendra Lokegaonkar i/b. Mint and Confreres for theRespondent
AND
INCOME TAX APPEAL NO. 1260 OF 2017
The Commissioner of Income Tax-9
V/s.
M/s. Dystar India Pvt. Ltd.
… Appellant
... Respondent
Mr. Tejveer Singh Mastan Singh for the Appellant
AND
INCOME TAX APPEAL NO. 1541 OF 2017
The Commissioner of Income Tax (IT) - 4
V/s.WNS Global Services (UK) Ltd.
… Appellant
... Respondent
Mr. Tejveer Singh Mastan Singh for the Appellant
AND
INCOME TAX APPEAL NO. 1691 OF 2017
The Commissioner of Income Tax (IT) - 4
V/s.
WNS Global Services Ltd.
… Appellant
... Respondent
Mr. Tejveer Singh Mastan Singh for the Appellant
AND
INCOME TAX APPEAL NO. 348 OF 2018
The Pr. Commissioner of Income Tax - 1
V/s.The Saraswat Co-operative Bank Ltd.
… Appellant
... Respondent
WITH
INCOME TAX APPEAL NO. 354 OF 2018
The Pr. Commissioner of Income Tax - 1
V/s.
The Saraswat Co-operative Bank Ltd.
… Appellant
... Respondent
Mr. Suresh Kumar for the Appellant
Mr. Ruturaj H. Gurjar for the Respondent
AND
… Appellant
... Respondent
Mr. Tejveer Singh Mastan Singh for the Appellant
AND
INCOME TAX APPEAL NO. 1691 OF 2017
The Commissioner of Income Tax (IT) - 4
V/s.
WNS Global Services Ltd.
… Appellant
... Respondent
Mr. Tejveer Singh Mastan Singh for the Appellant
AND
INCOME TAX APPEAL NO. 348 OF 2018
The Pr. Commissioner of Income Tax - 1
V/s.The Saraswat Co-operative Bank Ltd.
… Appellant
... Respondent
WITH
INCOME TAX APPEAL NO. 354 OF 2018
The Pr. Commissioner of Income Tax - 1
V/s.
The Saraswat Co-operative Bank Ltd.
… Appellant
... Respondent
Mr. Suresh Kumar for the Appellant
Mr. Ruturaj H. Gurjar for the Respondent
AND
INCOME TAX APPEAL NO. 707 OF 2018
The Pr. Commissioner of Income Tax - 1
V/s.
… Appellant
BNP Paribas Asset Management India
Pvt. Ltd. (Formerly Fortis Investment)
... Respondent
Mr. Suresh Kumar for the Appellant
Mr. Atul Karsandas Jasani for Respondent
AND
INCOME TAX APPEAL NO. 758 OF 2017
The Commissioner of Income Tax (IT) - 4… Appellant
V/s.
WNS Global Services (UK) Ltd.
... Respondent
Mr. Tejveer Singh Mastan Singh for the Appellant
Mr. Atul Karsandas Jasani for the Respondent
CORAM : M.S. SANKLECHA & NITIN JAMDAR, JJ.
DATE : 9 SEPTEMBER 2019.
P.C.:-
In these Appeals the learned Counsel appearing for theAppellants on instructions seek to withdraw the Appeals. This forthe reason that the tax effect involved in all these Appeals is less thanthe threshold limit of Rs. 1.00 crore provided in the Central Boardfor Direct Taxes (CBDT) Circular No.17 of 2019 dated 8 August2019.
2.In the above view, all the Appeals are disposed of aswithdrawn.
3.Refund of Court fees as per Rules.
NITIN JAMDAR, J.
M. S. SANKLECHA, J .
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