The Commissioner Of Income Tax- Central - Iv, Mumbai… v. Mr. Suresh Kumar For The

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 404 OF 2013 The Commissioner Of Income Tax- Central - IV, Mumbai… AppellantVersusM/S. N. H. Securities Ltd.…Respondent ****** Mr. Suresh Kumar for the AppellantMr. Atul K. Jasani for the Respondent. ****** CORAM: DHIRAJ SINGH THAKUR & ABHAY AHUJA, JJ. DATE : 5[th] 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 asinvolving low tax effect. Nikita Gadgil 1/2 Digitallysigned byNIKITANIKITAYOGESHYOGESHGADGILGADGILDate:2022.08.0616:59:51+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 However, we observe that in case, the Revenue finds for somereason that the Appeal was not supposed to have been withdrawn inthe light of the Circular, it would be open to the Revenue to file anapplication/preceipe seeking restoration of the Appeal to be decidedon its own merits. Refund of Court-fees as per rules. (ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR,J.) Nikita Gadgil 2/2