The Commissioner Of Income Tax-7, Mumbai v. M/S. Tropical Clothing Co. P. L. Mumbai

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2101 OF 2009 The Commissioner Of Income Tax-7, MumbaiVersus M/S. Tropical Clothing Co. P. L. Mumbai … Appellant … Respondent ****** Mr. Suresh Kumar for the Appellant.Mr. Atul Jasani for the Respondent. ****** CORAM: DHIRAJ SINGH THAKUR & ABHAY AHUJA, JJ. DATE : 1[st] AUGUST, 2022 P.C. :- 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 2019 dated 8[th] August, 2019. It is stated that no instructionshave been received from the Department to withdraw the presentAppeal. 2.In the light of Circular No. 17 of 2019, the Appeal is disposed ofas involving low tax effect. Nikita Gadgil 1/2 Digitallysigned byNIKITANIKITAYOGESHYOGESHGADGILGADGILDate:2022.08.0118:35:46+0530 3. However, we observe that in case, the Revenue finds for somereason that the Appeal was not supposed to have been withdrawn inthe light of the Circular, it would be open to the Revenue to file anapplication seeking restoration of the Appeal to be decided on its ownmerits. Refund of Court-fees as per rules. (ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR,J.) Nikita Gadgil 2/2