Itxa/3902/2010 Of Commissioner Of Income Tax - Iii v. Mr. And Mrs S M Batha Educational Trust

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDITION INCOME TAX APPEAL NO.3901 OF 2010WITH INCOME TAX APPEAL NO.3902 OF 2010 The Commissioner of Income-Tax-III...Appellant V/s.Mr. & Mrs.S.M.Batha Educational Trust ...Respondent ..... Mr.Suresh Kumar with Ms.Samiksha Kanani, Advocate for theAppellant. Mr.Percy Pardiwalla, Senior Counsel with Ms.Aarti Sathe andMs.Garima Kapoor, Advocate for the Respondent. .... CORAM :S.V.GANGAPURWALA &A.M.BADAR JJ. DATED :18[th] July 2017. P.C. 1These Appeals pertain to the Assessment years 2004-05and 2003-04. The tax effect in both these Appeals is less thanRs.20 Lakhs. 2In light of the above and in view of the CBDT CircularNo.21/2015 dated 10/12/2015, the Department has taken policydecision not to prosecute the appeals where the tax effect is lessthan Rs.20 Lakhs. The learned counsel for the Appellant seeksleave to withdraw the Appeals. The Appeals are disposed of as withdrawn. No costs. 4Court fees as per rules be refunded. ( A.M.BADAR J.) ( S.V.GANGAPURWALA J.)