The Pr. Commissioner Of Income Tax -17,Mumbai v. Hussein Ismail Dawoodani
High Court
23 Jan 2020 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Pr. Commissioner Of Income Tax -17,Mumbai v. Hussein Ismail Dawoodani
Date of order
23 Jan 2020
Assessment year(s)
2012-13
Outcome
Dismissed
Case summary
In The Pr. Commissioner Of Income Tax -17,Mumbai v. Hussein Ismail Dawoodani, the High Court (2020) dismissed the appeal. The decision went in favour of the assessee.
Decision: 5.Since the tax effect in the present appeal is below themonetary limit, the appeal is dismissed as withdrawn in viewof the aforesaid circular.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
R.M. AMBERKAR(Private Secretary)
IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J.
INCOME TAX APPEAL NO. 1622 OF 2017
The Pr. Commissioner of Income Tax -17,Mumbai..Appellant
Versus
Hussein Ismail Dawoodani
..Respondent
...................
Mr. Sham Walve for the Appellant
...................
CORAM : UJJAL BHUYAN &
MILIND N. JADHAV, JJ.
DATE : JANUARY 23, 2020.
P.C.:
1.Not on board. Mentioned. Taken on board on requestof Mr. Sham Walve, learned standing counsel, revenue forthe appellant.
2.Heard learned standing counsel, revenue for theappellant.
3.This appeal under Section 260A of the Income Tax Act,1961 ("the Act" for short) is directed against the orderdated 18.1.2017 passed by the Income Tax Appellate
Tribunal, "H" Bench, Mumbai in Income Tax Appeal No. 7467/M/2014 for the assessment year 2012-13.
4.In paragraph 13 of the memo of appeal, it is stated thatdisputed tax effect in the present appeal is Rs. 94,83,721/-.Central Board of Direct Taxes (CBDT), Department ofRevenue in Ministry of Finance, Government of India hasissued Circular No. 17/2019 dated 8.8.2019 furtherenhancing monetary limit for filing of appeal before theIncome Tax Appellate Tribunal, High Courts and SLPs/appealsbefore the Supreme Court. As per the said circular, themonetary limit for filing appeal before the High Court hasbeen fixed at Rs. One Crore.
5.Since the tax effect in the present appeal is below themonetary limit, the appeal is dismissed as withdrawn in viewof the aforesaid circular.
6.Court fees to be refunded as per rules.
[ MILIND N. JADHAV, J. ] [ UJJAL BHUYAN, J. ]
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