Itxa/719/2017 Of Commissioner Of Income Tax Tds-2 v. The Indian Hotel Company Ltd. (Taj Land End)

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 693 OF 2016WITH INCOME TAX APPEAL NO. 705 OF 2016 The Commissioner of Income Tax(TDS)-2 v/s. M/s. Tribhovandas Bhimji Zaveri Ltd. .. Appellant ..Respondent WITHINCOME TAX APPEAL NO. 700 OF 2016WITHINCOME TAX APPEAL NO. 706 OF 2016 The Commissioner of Income Tax(TDS)-2 v/s. M/s. Trent Hypermarket Ltd. .. Appellant ..Respondent WITH INCOME TAX APPEAL NO. 1865 OF 2016WITHINCOME TAX APPEAL NO. 1874 OF 2016 The Commissioner of Income Tax(TDS)-2 v/s. M/s. Vijay Sales .. Appellant ..Respondent WITHINCOME TAX APPEAL NO. 645 OF 2017WITHINCOME TAX APPEAL NO. 719 OF 2017 The Commissioner of Income Tax (TDS)-2 v/s. The Indian Hotel Company Ltd. .. Appellant ..Respondent Mr. Suresh Kumar for the appellant Mr. Atul Jasani for the respondent in ITXA 700/16 Mr. Srihari Iyer for the respondent in ITXA 645/17 and 719/17 CORAM : AKIL KURESHI & M.S. SANKLECHA, J.J. P.C. DATED : 21[st] NOVEMBER, 2018. 1.These appeals under Section 260 of the Income Tax Act (the Act)challenge the orders passed by the Income Tax Appellate Tribunal (theTribunal). 2.Mr. Suresh Kumar, learned Counsel appearing in support of theappeal invites our attention to the Circular No.3/2008 dated 11[th] July,2018 issued by the Central Board of Direct Taxes which inter aliadirects the Revenue not to press the pending appeals where the taxeffect is less than Rs.50 lakhs. 3.In view of the above Circular, Mr. Suresh Kumar has beeninstructed not to press these appeals as the tax effect involved in each ofthese appeals is less than the threshold limits of Rs.50 lakhs. 4.Accordingly, all these appeals are dismissed as not pressed. 5.Refund of Court Fees as per Rules. (M.S. SANKLECHA, J.) (AKIL KURESHI, J.)