In Principal Commissioner Of Income Tax – 32 v. Mahesh Kantilal Shah, the High Court (2020) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
DDR
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1684 OF 2017
Principal Commissioner of Income Tax – 32..Appellantvs.Mahesh Kantilal Shah..Respondent
…........
Mr. Arvind Pinto for appellant.
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CORAM : NITIN JAMDAR &M.S.KARNIK, JJ.
DATE : 13 JANUARY 2020
P.C.:-
Learned counsel for the Appellant states that the tax effectinvolved in this Appeal is below the stipulated limit of Rs.1 croreas provided in Circular No.17 of 2019 dated 8 August 2019. Hehas received instructions to withdraw this Appeal. The Appeal isdisposed of as withdrawn.
(M.S.KARNIK, J.)
(NITIN JAMDAR, J.)
DigitallyDikshasigned byDiksha RaneDate:Rane2020.01.1518:31:46+0530
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