Itxa/499/2018 Of Pr. Commissioner Of Income Tax, Central - 3 v. Vvf Ltd

4-itxa-499.18.doc Digitally signedIN THE HIGH COURT OF JUDICATURE AT BOMBAYby BIPINBIPINDHARMENDERDHARMENDERPRITHIANIORDINARY ORIGINAL CIVIL JURISDICTIONPRITHIANIDate:2022.08.0615:09:14 +0530by BIPINBIPINDHARMENDERDHARMENDERPRITHIANIORDINARY ORIGINAL CIVIL JURISDICTIONPRITHIANIDate:2022.08.0615:09:14 +0530 INCOME TAX APPEAL NO. 499 OF 2018 Pr. Commissioner of Income Tax, Central-3…Appellant VersusVVF Limited …Respondent ****** Mr. A. K. Saxena for the Appellant. Mr. Upendra Lokegaonkar i/by Mint & Confreres for the Respondent.****** CORAM: DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ. DATE : 5[th] AUGUST, 2022 P.C. :- .Learned counsel for the appellant states that the tax effect in thepresent appeal is below the limit stipulated in terms of Circular No.17of 2019 dated 8[th] August, 2019. It is stated that no instructions havebeen received from the Department to withdraw the present appeal. 2.In the light of Circular No. 17 of 2019, the Appeal is disposed ofas involving low tax effect. 3.However, we observe that in case, the Revenue finds for somereason that the appeal was not supposed to have been withdrawn in thelight of the Circular, it would be open to the Revenue to file anapplication seeking restoration of the appeal to be decided on its ownmerits. [ABHAY AHUJA, J.] [DHIRAJ SINGH THAKUR, J.]