Bombay High Court
Commissioner Of Income Tax Central vs Star Flexi-Pack Industries on 5 September, 2022
Bench: Dhiraj Singh Thakur, Abhay Ahuja
4 ITXA.131.2012 OS.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 131 OF 2012
The Commissioner of Income Tax (Central)
'C' Wing, PMT Building, Swargate, Pune ... Appellant
Versus
Star Flexi-pack Industries, 379/2, A/P, Kondigre,
Tal: Shirol, Ichalkaranji, Kolhapur ... Respondent
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Mr. Vipul A. Bajpayee, Advocate for the Appellant.
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CORAM : DHIRAJ SINGH THAKUR AND
Digitally
signed by ABHAY AHUJA, JJ.
RUSHIKESH RUSHIKESH V PATIL V PATIL Date:
2022.09.07 11:45:52 DATE : 05th SEPTEMBER, 2022. +0530 P.C:
. Learned Counsel for the Appellant states that the tax efect in the present Appeal is below the limit stipulated in terms of Circular No. 17 of 2019 dated 08 th August, 2019. It is stated that no instructions have been 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 efect.
3. However, we observe that in case, the Revenue fnds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to fle an application seeking restoration of the Appeal to be decided on its own merits. Refund of Court-fees as per rules.
(ABHAY AHUJA, J.) (DHIRAJ SINGH THAKUR, J.)
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