Pr. Commissioner Of Income Tax v. Gopaldas Visram & Co. Ltd

Digitallysigned bySHRADDHASHRADDHAKAMLESHKAMLESHTALEKARTALEKARDate:2022.09.0820:04:00+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2552 OF 2018 Pr. Commissioner of Income Tax-4,Aayakar Bhavan, M.K. Road,Mumbai 400 020. Vs.Gopaldas Visram & Co. Ltd.8, Fida Building,18, Shamaldas Marg,Mumbai - 400 002.PAN No. .. Appellant .... Respondent **** Mr.Suresh Kumar for appellant. Mr.Atul K. Jasani for respondent. CORAM : DHIRAJ SINGH THAKUR AND ABHAY AHUJA, JJ. DATE : 7[th] SEPTEMBER 2022 PC : 1.Learned Counsel for the appellant states that the tax effectin the present Appeal is below the limit stipulated in terms ofCircular No.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 forsome reason that the Appeal was not supposed to have beenwithdrawn in the light of the Circular, dated 8[th] August 2019, itwould be open to the Revenue to fle an application/praecipeseeking restoration of the Appeal, to be decided on its own merits.Refund of Court-fees as per Rules. [ABHAY AHUJA, J.] [DHIRAJ SINGH THAKUR, J.]