Pr. Commissioner Of Income Tax-2 v. In The Light Of Circular

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1175 OF 2015 Pr. Commissioner Of Income Tax-2Versus … Appellant M/S. Shivgopal Trading Company Pvt Ltd.… Respondent****** Mr. Suresh Kumar, for the Appellant. Mr. Om Kandalkar with Mr. K. Gopal, Ms. Neha Paranjpe, Mr.Jitendra Singh & Mr. Satendra Pandey, for the Respondents.****** CORAM: DHIRAJ SINGH THAKUR & ABHAY AHUJA, JJ. DATE : 28[th] JULY, 2022 P.C. :- 1. Learned Counsel for the Appellant states that the taxeffect in the present Appeal is below the limit stipulated interms of Circular No. 17 of 2019 dated 8[th] August, 2019. It isstated that no instructions have been received from theDepartment to withdraw the present Appeal. 2.In the light of Circular No. 17 of 2019, the Appeal isdisposed of as involving low tax effect. Nikita Gadgil 1/2 3. However, we observe that in case, the Revenue finds forsome reason that the Appeal was not supposed to have beenwithdrawn in the light of the Circular, it would be open to theRevenue to file an application seeking restoration of the Appealto be decided on its own merits. Refund of Court-fees as perrules. (ABHAY AHUJA, J.) Digitallysigned byNIKITANIKITAYOGESHYOGESHGADGILGADGILDate:2022.07.2818:01:34+0530 (DHIRAJ SINGH THAKUR,J.) Nikita Gadgil 2/2