V/S. Madhukant v. Shah

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 24 OF 2018 The Pr. Commissioner of Income Tax-17 v/s. Deven J. Mehta .. Appellant .. Respondent WITH INCOME TAX APPEAL NO. 98 OF 2018 The Pr. Commissioner of Income Tax-30 v/s. Madhukant V. Shah .. Appellant .. Respondent WITH INCOME TAX APPEAL NO. 162 OF 2018 The Commissioner of Income Tax-22 v/s. Mahendra N Gandhi .. Appellant .. Respondent WITHINCOME TAX APPEAL NO. 282 OF 2018 The Commissioner of Income Tax-17v/s. Priti Tarun Shah .. Appellant .. Respondent WITHINCOME TAX APPEAL NO. 615 OF 2018 The Commissioner of Income Tax-21v/s. Topline Foods .. Appellant .. Respondent WITHINCOME TAX APPEAL NO. 874 OF 2018 The Commissioner of Income Tax-7 v/s. Power Master Engineers Pvt. Ltd. .. Appellant .. Respondent WITHINCOME TAX APPEAL NO. 986 OF 2018 The Commissioner of Income Tax-21 v/s. Anup Laxmichand Anand .. Appellant .. Respondent WITHINCOME TAX APPEAL NO. 989 OF 2018 The Commissioner of Income Tax-31 v/s. Hemant A. Desai .. Appellant .. Respondent WITHINCOME TAX APPEAL NO. 1139 OF 2018 The Commissioner of Income Tax-21 v/s. Sanjay Co-op. Credit Soc. Ltd. .. Appellant .. Respondent WITH INCOME TAX APPEAL NO. 1242 OF 2018 The Commissioner of Income Tax-17 v/s. Nirmala Radhakishan Rathi .. Appellant .. Respondent WITHINCOME TAX APPEAL NO. 1642 OF 2018 The Commissioner of Income Tax-30v/s. Madhukant V. Shah .. Appellant .. Respondent WITHINCOME TAX APPEAL NO. 1747 OF 2018 The Commissioner of Income Tax-17 v/s. Poonam Skyline Construction .. Appellant .. Respondent Mr. Sham Walve for the appellant Mr. Jitendra Singh for respondent in ITXA 874/18Mr. Sameer Dalal for respondent in ITXA 986/18 CORAM : AKIL KURESHI & M.S. SANKLECHA, J.J. P.C. DATED : 11[th] DECEMBER, 2018. 1.These appeals challenge the orders passed by the Income TaxAppellate Tribunal. 2.Mr. Walve, learned Counsel appearing in support of the appealsinvites our attention to the Circular No.3/2018 dated 11[th] July, 2018issued by the Central Board of Direct Taxes which inter alia directs theRevenue not to press the pending appeals where the tax effect is lessthan Rs.50 lakhs. 3.In view of the above Circular, Mr. Walve has been instructed notto press the appeals as the tax effect involved in the present appeals is less than the threshold limits of Rs.50 lakhs. 4.Accordingly, all appeals are dismissed as not pressed. 5.Refund of Court Fees as per Rules. (M.S. SANKLECHA, J.) (AKIL KURESHI, J.)