The Principal Commissioner Of Income Tax- 26 v. Vijay Manikrao Hamilapurkar
High Court
13 Jan 2020 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
The Principal Commissioner Of Income Tax- 26 v. Vijay Manikrao Hamilapurkar
Date of order
13 Jan 2020
Assessment year(s)
—
Outcome
Other
Case summary
In The Principal Commissioner Of Income Tax- 26 v. Vijay Manikrao Hamilapurkar, the High Court (2020) decided the matter.
Decision: 3.In the above view, the present appeal is disposed of interms of the above Circular.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
DDR
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1364 OF 2017
The Principal Commissioner of IncomeTax- 26..Appellant
vs.Vijay Manikrao Hamilapurkar
..Respondent
…........
Mr. P.A. Narayanan for appellant.Mr. Atul Jasani for respondent.
…........
CORAM : NITIN JAMDAR &M.S.KARNIK, JJ.
DATE : 13 JANUARY 2020
P.C.:-
On the last date, we had adjourned this appeal at theinstance of the learned counsel for the Revenue to enable them totake instructions to withdraw this appeal in terms of Circular No.17 of 2019 dated 8 August 2019 issued by the Central Board forDirect Taxes (CBDT).
2.Today, the learned Counsel appearing in support ofthe appeal state that in spite of their best efforts, no instructionsare forthcoming from the Revenue. All of them state that the tax
14. itxa 1364-17.doc
effect involved in this appeal is less than the threshold limit of Rs.1.00 crore as provided in the CBDT Circular dated 8 August2019.
3.In the above view, the present appeal is disposed of interms of the above Circular. Refund of Court fees as per Rules.
4.However, it is made clear that in case the Officers ofthe Revenue inform the learned counsel for the Revenue that thisappeal is not covered by the above CBDT Circular dated 8 August2019, then the parties are at liberty to move this Court for recall ofthis order in respect of this appeal.
(M.S.KARNIK, J.)
(NITIN JAMDAR, J.)
Digitallysigned byDikshaDikshaRaneRaneDate:2020.01.1518:02:34+0530
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