Mr. Sachin Mishra I/B. Balkrishna v. Jhaveri For The

JPP IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 53 OF 2005 The Commissioner of Income Tax Central-1, Mumbai V/s. Birla Sunlife (AMC) Ltd. … Appellant ... Respondent Mr. Suresh Kumar for the Appellant Mr. B.S. Yewle i/b. Rajesh Shah & Co. for the Respondent. AND INCOME TAX APPEAL NO. 103 OF 2007 The Commissioner of Income Tax-19, Mumbai … Appellant V/s.Birla Sunlife (AMC) Ltd. ... Respondent AND INCOME TAX APPEAL NO. 374 OF 2007 The Commissioner of Income Tax-19 V/s. Smt. Poonam K. Arora … Appellant ... Respondent AND INCOME TAX APPEAL NO. 566 OF 2017 The Pr. Commissioner of Income Tax, 12 Mumbai V/s. Gharda Chemicals Ltd. … Appellant … Respondent WITH INCOME TAX APPEAL NO. 877 OF 2017 The Pr. Commissioner of Income Tax-12, Mumbai … AppellantV/s. Gharda Chemicals Ltd. … Respondent Mr. Arvind Pinto for the Appellant Ms. Vasanti Patel for the Respondent. AND INCOME TAX APPEAL NO. 716 OF 2017 The Pr. Commissioner of Income Tax-15 … AppellantV/s.Diagno Search Life Science Pvt. Ltd.… Respondent … Respondent Mr. Suresh Kumar for the Appellant AND INCOME TAX APPEAL NO. 724 OF 2017 The Pr. Commissioner of Income Tax-2 … AppellantV/s.Bharat Petroleum Corporation Ltd.… Respondent … Respondent Mr. Suresh Kumar for the Appellant Mr. Atul K. Jasani for the Respondent. AND INCOME TAX APPEAL NO. 725 OF 2017 The Pr. Commissioner of Income Tax-15V/s. M/s. 31 Infotech Ltd. … Appellant … Respondent Mr. Suresh Kumar for the Appellant Mr. Atul K. Jasani for the Respondent. AND INCOME TAX APPEAL NO. 788 OF 2017 The Pr. Commissioner of Income Tax-21 V/s. M/s. Samarth Development Corporation … Appellant … Respondent Mr. Suresh Kumar for the Appellant Mr. Tanzil Padvekar for the Respondent. AND INCOME TAX APPEAL NO. 791 OF 2017 The Commissioner of Income Tax (TDS) 1… AppellantV/s. M/s. Larsen and Toubro Ltd. … Respondent Mr. Suresh Kumar for the Appellant Mr. Atul K. Jasani for the Respondent. AND INCOME TAX APPEAL NO. 792 OF 2017 The Pr. Commissioner of Income Tax-21 V/s. M/s. Samudra Mahal Premises Co-op. Society Ltd. … Appellant … Respondent Mr. Suresh Kumar for the Appellant Mr. Atul K. Jasani for the Respondent. AND INCOME TAX APPEAL NO. 793 OF 2017 The Pr. Commissioner of Income Tax-21V/s. M/s. Arihant Construction … Appellant … Respondent Mr. Suresh Kumar for the Appellant AND INCOME TAX APPEAL NO. 802 OF 2017 The Pr. Commissioner of Income Tax-21V/s. M/s. Samarth Development Corporation … Appellant … Respondent Mr. Suresh Kumar for the Appellant AND INCOME TAX APPEAL NO. 804 OF 2017 The Pr. Commissioner of Income Tax-2V/s. M/s. Tata Chemicals Ltd. … Appellant … Respondent Mr. Suresh Kumar for the Appellant AND INCOME TAX APPEAL NO. 805 OF 2017 The Pr. Commissioner of Income Tax-8 … Appellant V/s.Noshir D. Talati… Respondent Mr. Suresh Kumar for the Appellant Mr. Sachin Mishra i/b. Balkrishna V. Jhaveri for the Respondent AND INCOME TAX APPEAL NO. 810 OF 2017 The Pr. Commissioner of Income Tax-1 … AppellantV/s.Universal Ferro and Allied Chemicals Ltd.… Respondent Mr. Suresh Kumar for the Appellant AND INCOME TAX APPEAL NO. 812 OF 2017 The Commissioner of Income Tax(International Taxation) -1, Mumbai … AppellantV/s.Abu Dhabi Commercial Bank… Respondent WITH INCOME TAX APPEAL NO. 852 OF 2017 The Commissioner of Income Tax(International Taxation) -1, Mumbai … Appellant V/s.Abu Dhabi Commercial Bank… Respondent WITH INCOME TAX APPEAL NO. 854 OF 2017 V/s.Noshir D. Talati… Respondent Mr. Suresh Kumar for the Appellant Mr. Sachin Mishra i/b. Balkrishna V. Jhaveri for the Respondent AND INCOME TAX APPEAL NO. 810 OF 2017 The Pr. Commissioner of Income Tax-1 … AppellantV/s.Universal Ferro and Allied Chemicals Ltd.… Respondent Mr. Suresh Kumar for the Appellant AND INCOME TAX APPEAL NO. 812 OF 2017 The Commissioner of Income Tax(International Taxation) -1, Mumbai … AppellantV/s.Abu Dhabi Commercial Bank… Respondent WITH INCOME TAX APPEAL NO. 852 OF 2017 The Commissioner of Income Tax(International Taxation) -1, Mumbai … Appellant V/s.Abu Dhabi Commercial Bank… Respondent WITH INCOME TAX APPEAL NO. 854 OF 2017 The Commissioner of Income Tax(International Taxation) -1, Mumbai … Appellant V/s.Abu Dhabi Commercial Bank … Respondent Mr. Tejinder Singh for the AppellantMr. Atul K. Jasani for the Respondent AND INCOME TAX APPEAL NO. 816 OF 2017 The Pr. Commissioner of Income Tax-8 … AppellantV/s.Arvind Rajkishore Sharma… Respondent … Respondent Mr. Suresh Kumar for the Appellant Mr. Subhash S. Shetty for the Respondent AND INCOME TAX APPEAL NO. 910 OF 2017 The Pr. Commissioner of Income Tax, Central-4 … AppellantV/s.Deepak Mahavir Gupta… Respondent Mr. Suresh Kumar for the Appellant AND INCOME TAX APPEAL NO. 915 OF 2017 The Pr. Commissioner of Income Tax, Central-4 … AppellantV/s.Yusuf K. Hamied… Respondent Mr. Suresh Kumar for the Appellant Mr. Netaji Gavde i/b. Sanjay Udeshi & Co. for Respondent AND INCOME TAX APPEAL NO. 922 OF 2017 The Pr. Commissioner of Income, Central-2V/s.Purnand Jain … Appellant … Respondent Mr. Nirmal Chand Mohanty for the Appellant AND INCOME TAX APPEAL NO. 924 OF 2017 The Pr. Commissioner of Income, Central-2 V/s. The Drivelines Ltd.(Earlier known as HV Transmission Ltd.) … Appellant … Respondent Mr. Nirmal Chand Mohanty for the Appellant AND INCOME TAX APPEAL NO. 951 OF 2017 The Pr. Commissioner of Income, Central-14 … Appellant V/s. M/s. Sprandi India Pvt. Ltd. … Respondent Mr. Suresh Kumar for the Appellant AND INCOME TAX APPEAL NO. 962 OF 2017 The Pr. Commissioner of Income, Central-14 … Appellant V/s. M/s. Proficient Real Estate Developers Pvt. Ltd. … Respondent Mr. Suresh Kumar for the Appellant AND INCOME TAX APPEAL NO. 977 OF 2017 The Pr. Commissioner of Income Tax, Central-14… Appellant V/s. M/s. Trendsetter Construction Pvt. Ltd. … Respondent Mr. Suresh Kumar for the Appellant AND INCOME TAX APPEAL NO. 980 OF 2017 The Pr. Commissioner of Income Tax-15 V/s. M/s. Hercules Hoists Ltd. … Appellant … Respondent Mr. Suresh Kumar for the Appellant Mr. Atul K. Jasani for the Respondent AND INCOME TAX APPEAL NO. 981 OF 2017 The Pr. Commissioner of Income Tax, Central-3 … Appellant V/s.M/s. E-Commerce Magnum Solution Ltd. … Respondent None for the Appellant AND INCOME TAX APPEAL NO. 1013 OF 2017 The Commissioner of Income Tax, TDS-2,Mumbai … AppellantV/s.Unichem Laboratories Ltd. … Respondent Mr. Suresh Kumar for the Appellant AND INCOME TAX APPEAL NO. 1014 OF 2017 The Pr. Commissioner of Income Tax-4 … AppellantV/s.M/s. SKF India Ltd.(Formerly known as SKF Bearing India Ltd.) … Respondent None for the Appellant AND INCOME TAX APPEAL NO. 1116 OF 2017 The Pr. Commissioner of Income Tax-14 V/s. M/s. Godrej and Boyce MFG Co. Ltd. … Appellant … Respondent Mr. Suresh Kumar for the Appellant AND INCOME TAX APPEAL NO. 1117 OF 2017 The Pr. Commissioner of Income Tax-14V/s.V/s. M/s. Godrej and Boyce Mfg Co. Ltd. … Appellant … Respondent Mr. Suresh Kumar for the Appellant AND INCOME TAX APPEAL NO. 1013 OF 2017 The Commissioner of Income Tax, TDS-2,Mumbai … AppellantV/s.Unichem Laboratories Ltd. … Respondent Mr. Suresh Kumar for the Appellant AND INCOME TAX APPEAL NO. 1014 OF 2017 The Pr. Commissioner of Income Tax-4 … AppellantV/s.M/s. SKF India Ltd.(Formerly known as SKF Bearing India Ltd.) … Respondent None for the Appellant AND INCOME TAX APPEAL NO. 1116 OF 2017 The Pr. Commissioner of Income Tax-14 V/s. M/s. Godrej and Boyce MFG Co. Ltd. … Appellant … Respondent Mr. Suresh Kumar for the Appellant AND INCOME TAX APPEAL NO. 1117 OF 2017 The Pr. Commissioner of Income Tax-14V/s.V/s. M/s. Godrej and Boyce Mfg Co. Ltd. … Appellant … Respondent Mr. Suresh Kumar for the Appellant AND INCOME TAX APPEAL NO. 2033 OF 2018 The Pr. Commissioner of Income Tax-14V/s. M/s. Godrej and Boyce Mfg. Co. Ltd. … Appellant … Respondent Mr. Suresh Kumar for the Appellant CORAM : M.S. SANKLECHA & NITIN JAMDAR, JJ. DATE : 9 SEPTEMBER 2019. P.C.:- On 27 August 2019 we had adjourned these Appeals at the instance of the learned Counsel for the Revenue to enable themto take instructions to withdraw these Appeals in terms of CircularNo. 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 18 August 2019. 3.In the above view, all the Appeals are disposed of interms of the 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 18August 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 .