The Commissioner Of Income Tax-11 v. Shri Pramod H. Lele

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1754 OF 2014 The Commissioner Of Income Tax-11Versus … Appellant Shri Pramod H. Lele … Respondent ****** Mr. Prakash Chandra Chhotaray for the Appellant.Mr. Rajeev Waglay i/b DSR Legal for the Respondent. ****** 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. 3. However, we observe that in case, the Revenue finds forsome reason that the Appeal was not supposed to have beenNikita Gadgil 1/2 Digitallysigned byNIKITANIKITAYOGESHYOGESHGADGILGADGILDate:2022.07.2817:58:57+0530 withdrawn in the light of the Circular, it would be open to theRevenue to file an application seeking restoration of the Appealto be decided on its own merits.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.) (DHIRAJ SINGH THAKUR,J.) Nikita Gadgil 2/2