Pr. Commissioner Of Income Tax-23 v. Parvez Mohammad Hussain Ghaswala
High Court
03 Mar 2020 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Pr. Commissioner Of Income Tax-23 v. Parvez Mohammad Hussain Ghaswala
Date of order
03 Mar 2020
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Pr. Commissioner Of Income Tax-23 v. Parvez Mohammad Hussain Ghaswala, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.
Issue: Mr.Sham Walve, learned standing counsel, revenue to obtain instructions from the department as to whether this case is covered by CBDT Circular No.
Decision: 4.In view of the above, the appeal is dismissed aswithdrawn.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
S.S.Kilaje
IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J.
INCOME TAX APPEAL NO. 1645 OF 2016
Pr. Commissioner of Income Tax-23..Appellant
Versus
Parvez Mohammad Hussain Ghaswala..Respondent
.................
Mr.Sham Walve a/w. Mr.Pritish Chatterji for Appellant.Mr.Sham Walve a/w. Mr.Pritish Chatterji for Appellant.Ms. Aasifa Khan for Respondent.Ms. Aasifa Khan for Respondent.
…..............
CORAM : UJJAL BHUYAN & MILIND N. JADHAV, JJ.
DATE : MARCH 3, 2020.
P.C. :
1.Heard Mr.Sham Walve, learned standing counselrevenue for the appellant and Ms. Aasifa Khan, learnedcounsel for the respondent-assessee.
2.On 29.01.2020, the following order was passed:
“2. It is seen that dispute claim in the appeal is
Rs.3,24,209.00 as per own statement made by the appellant.appellant.
3. Mr.Sham Walve, learned standing counsel, revenue
to obtain instructions from the department as to
whether this case is covered by CBDT Circular No. 17/2019 dated 8.8.2019.”
3.Today, when the matter is called upon, Mr. Walve,learned standing counsel fairly submits that the tax efect inthis appeal is Rs.3,24,209.00 which is well below theprescribed limit for fling of appeal before the High Court bythe Income Tax Department in terms of CBDT Circular No. 17of 2019 dated 08.08.2019.
4.In view of the above, the appeal is dismissed aswithdrawn.
5.Court fee to be refunded as per rules.
[ MILIND N. JADHAV, J. ] [ UJJAL BHUYAN, J. ]
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