Itxa/559/2018 Of Pr. Commissioner Of Income Tax -21, Mumbai v. Shri Sai Construction

JPP IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 393 OF 2018 Pr. Commissioner of Income Tax, Central-3. … Appellant V/s. Sarang R. Wadhawan ... Respondent ALONGWITH INCOME TAX APPEAL NOS. 396/2018,403/2018,418/2018, 420/2018, 425/2018, 464/2018,466/2018,470/2018,489/2018, 494/2018, 507/2018, 514/2018,527/2018,558/2018,559/2018, 587/2018, 597/2018, 629/2018,630/2018 and 633/2018 Mr. Nirmal Chandra Mohanty for the Appellants in ITXA No.394/18 and 558/18 Mr. Suresh Kumar for the Appellants in ITXA Nos. 396/18, 403/18,425/18, 466/18, 470/18, 507/18, 514/18, 587/18, 629/18, 633/18 Mr. Sham Walve for the Appellants in ITXA No. 489/18, 527/18,559/18, 597/18 and 630/18 Mr. Ashok Kotangale for the Appellant in ITXA No. 418/18 and464/18 Mr. Akhileshwar Sharma for the Appellants in ITXA No. 418/18and 464/18 Mr. Atul Jasani for the Respondents in ITXA Nos. 396/18, 464/18,507/18, 514/18 Mr. Upendra Lokegaonkar for the Respondent in ITXA No.420/18Mr. Sameer Dalal for the Respondents in ITXA Nos. 489/18 and494/18 Mr. Rajesh Poojary for the Respondent in ITXA No. 587/18 P.C.:- CORAM : M.S. SANKLECHA & NITIN JAMDAR, JJ.DATE : 27 SEPTEMBER 2019. On an earlier occasion, we had adjourned these Appeals at theinstance of the learned Counsel for the Revenue to enable them totake instructions to withdraw these Appeals in terms of Circular No.17 of 2019 dated 8 August 2019 issued by the Central Board forDirect Taxes (CBDT). 2.Today, the learned Counsel appearing in support of theseAppeals state that in spite of their best efforts, no instructions areforthcoming from the Revenue. All of them state that the tax effectinvolved in all these Appeals is less than the threshold limit of Rs.1.00 crore provided in the CBDT Circular dated 8 August 2019. 3.In the above view, all the Appeals are disposed of in terms ofthe above Circular. 4.Refund of Court fees as per Rules. 5.However, it is made clear that in case the Officers of theRevenue inform the learned Counsel for the Revenue that any ofthese Appeals are not covered by the above CBDT Circular dated 8August 2019, then the parties are at liberty to move this Court forrecall of this order in respect of those Appeals. NITIN JAMDAR, J. M. S. SANKLECHA, J .