The Commissioner Of Income Tax-13 v. Sushma S. Daga

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL NO.1379 OF 2014 The Commissioner of Income Tax-13Vs.Sushma S. Daga …Appellant…Respondent Mr. P. C. Chhotaray for Appellant. Mr. Sudhir Mehta a/w. Mr. Kiran Mohite and Mr. Bhaskar Bhagat i/b.Ms Ishita B. Bhagat for Respondent. CORAM : UJJAL BHUYAN,MILIND N. JADHAV, JJ.DATE :MARCH 02, 2020 P.C.: Heard learned counsel for the parties. 2.On the last occasion i.e., on 10.02.2020, learned standing counsel,Revenue sought for time to obtain instructions since the tax effect isbelow the prescribed limit in terms of CBDT Circular No.17 of 2019dated 08.08.2019. 3.Today, he submits that he has not received any instructions. 4.Be that as it may, since the disputed claim is Rs.22,94,493.00,evidently the appeal would be covered by the aforesaid CBDT Circular.The same is accordingly disposed of as withdrawn. 5.However, liberty is granted to the Revenue to seek revival of theappeal in the event it is found that the appeal falls within any of theexceptions provided under the said circular. 6.Court fee to be refunded as per rules. (MILIND N. JADHAV, J.) (UJJAL BHUYAN, J.)