The Commissioner Of Income Tax-5, 5[Th] Foor, Room v. Suremi Trading Private Ltd., D-1, Sindhu House, Nanabha Lane Mumbai 400 023

Digitallysigned bySHRADDHASHRADDHAKAMLESHKAMLESHTALEKARTALEKARDate:2022.09.0820:04:02+0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 377 OF 2014 The Commissioner of Income Tax-5,5[th] foor, Room No. 55,,Aayakar Bhavan, Mumbai 400 020... Appellant Vs.Suremi trading Private Ltd.,D-1, Sindhu House,Nanabha LaneMumbai 400 023..... 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 effect inthe present Appeal is below the limit stipulated in terms of CircularNo.17 of 201,, dated 8[th] August, 201,. It is stated that noinstructions have been received from the Department to withdrawthe present Appeal. 2.In the light of Circular No. 17 of 201,, the Appeal is disposedof as involving low tax effect. 3. However, we observe that in case, the Revenue fnds for somereason that the Appeal was not supposed to have been withdrawn inthe light of the Circular, dated 8[th] August 201,, it would be open tothe Revenue to fle an application/praecipe seeking restoration ofthe Appeal, to be decided on its own merits. Refund of Court-fees asper Rules. [ABHAY AHUJA, J.] [DHIRAJ SINGH THAKUR, J.]