The Commissioner Of Income Tax-9, Mumbai v. Walter C. Saldanha

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 62 OF 2011 The Commissioner Of Income Tax-9, Mumbai Versus Walter C. Saldanha … Appellant … Respondent ****** Mr. Suresh Kumar for the Appellant.Mr. Atul K. Jasani for the Respondent. ****** CORAM: DHIRAJ SINGH THAKUR & ABHAY AHUJA, JJ. DATE : 3[rd] AUGUST, 2022 P.C. :- 1. Learned Counsel for the Appellant states that the tax effect in the present Appeal is below the limit stipulated in terms of Circular No. 17 of 2019 dated 8[th] August, 2019. It is stated that no instructions havebeen received from the Department to withdraw the present Appeal. 2. In the light of Circular No. 17 of 2019, the Appeal is disposed of as involving low tax effect. Nikita Gadgil 1/2 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 However, we observe that in case, the Revenue finds for somereason that the Appeal was not supposed to have been withdrawn inthe light of the Circular, it would be open to the Revenue to file anapplication seeking restoration of the Appeal to be decided on its ownmerits.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.) NIKITAYOGESHGADGILDigitally signed byNIKITA YOGESHGADGILDate: 2022.08.0413:51:54 +0530 Nikita Gadgil 2/2