Itxa.543.2012 Os.doc v. Patil

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO. 543 OF 2012 Commissioner of Income Tax –15, RoomNo. 124, Matru Mandir Tardeo Rd, Mumbai Versus …Appellant M/s. Total Packaging Services, Shah BuildingNo. 3, 2[nd] floor, flat No. 11, hahagat hlly ,Matunga Road (W), Mumbai. ...Respondent **** Mr. Suresh Kumar, Advocate for the Appellant. Ms. Aasifa Khan a/w Mr. Satish Mody , Advocates 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 have beenreceived from 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 efect. 3.However, we observe that in case, the Revenue fnds for somereason that the Appeal was not supposed to have been withdrawn in thelight of the Circular, it would be open to the Revenue to fle an applicationseeking restoration of the Appeal to be decided on its own merits. Refund ofCourt-fees as per rules. (ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR, J.)