Itxa/891/2014 Of The Commissioner Of Income Tax,Tds,Mumbai v. M/S. Sahara One Media And Entertainment Limited

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO. 891 OF 2014Digitallysigned bySHRADDHASHRADDHAKAMLESHThe Commissioner of Income Tax, KAMLESHTALEKARTALEKARDate:TDS, Mumbai ,2022.08.1219:07:22+0530R.No. 900A, Smt. K.G. Mittal AayurvedaHospital Building, Charni Road,Mumbai 400 002... Appellant Vs.M/s. Sahara One Media and Entertainment LimitedSahara India Point, CTS 40-44,S.V.Road, Goregaon (West),Mumbai – 400 104,A.Y. 2010-11,PAN : AAACP 3047RTAN : MUMS37736G.... Respondent****Mr.P.C.Chhotaray for appellant. Mr.Atul K. Jasani for respondent.**** CORAM : DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ.DATE : 10[th] AUGUST 2022 PC :1.Learned counsel for the appellant states that the tax effect inthe present Appeal is below the limit stipulated in terms of CircularNo. 17 of 2019, dated 8[th] August, 2019. It is stated that noinstructions have been received from the Department to withdrawthe present Appeal. 2.In the light of Circular No. 17 of 2019, the Appeal is disposedof as involving low tax effect. 3.However, we observe that in case, the Revenue fnds for somereason that the Appeal was not supposed to have been withdrawn inthe light of the Circular, it would be open to the Revenue to fle anapplication, seeking restoration of the Appeal, to be decided on itsown merits. Refund of Court-fees as per rules. [ABHAY AHUJA, J.] [DHIRAJ SINGH THAKUR, J.]