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Bombay High Court

The Commissioner Of Income Tax vs M/S . Murli Agro Products Ltd on 16 June, 2021

Bench: A.S. Chandurkar, Pushpa V. Ganediwala

 1.ITL173.07.odt                                    1

              IN THE HIGH COURT OF JUDICATURE AT BOMBAY,
                        NAGPUR BENCH : NAGPUR.

                         INCOME TAX APPEAL NO.173/2007

                                Commissioner of Income Tax-I
                                             Vs.
                               M/s.Murli Agro Products Limited.
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 Office Notes, Office Memoranda of                             Court's or Judge's Order
 Coram, appearances, Court's Orders
 or directions and Registrar's order


        Shri Anand Parchure, Advocate for appellant.


          CORAM :-         A.S.CHANDURKAR AND PUSHPA V. GANEDIWALA, JJ.

          DATED :-         JUNE 16, 2021.


          PURSIS STAMP NO.05/2021

By this pursis the original appellant prays for restoration of Income Tax Appeal No. 173/2007 pursuant to the liberty granted by this Court vide order dated 12.02.2021. By the said order the appeal came to be disposed by referring to the Circulars dated 11.07.2018, 20.08.2018 and 08.08.2019 on the assumption that the tax effect in the appeal was below Rs. One Crore. This Court further in paragraph 5(b) granted liberty to the appellant to file pursis if the appellant found that the appeal was falling in one of the exceptions stipulated under the aforesaid Circulars. Accordingly the aforesaid pursis has been filed.

Learned counsel for the appellant has referred to the communication dated 07.02.2021 issued by the Principal Chief Commissioner of Income-tax, Nagpur in which it has been stated that the tax effect in the present appeal is more than Rs. One Crore.

In view of aforesaid since it is found that the appeal falls within the exceptions carved out in the aforesaid Circulars, the appeal is liable to be restored for adjudication on merit. Accordingly the order dated 12.02.2021 passed in the present appeal is recalled and the appeal is restored for adjudication on merits.

INCOME TAX APPEAL NO. 173/2007 Issue notice of hearing of this appeal to M/s. Dalmiya Cement (Bharat) Limited. The learned counsel for the appellant to supply address of the added respondent. Same be done within a period of two weeks from today.

                          JUDGE                             JUDGE


 Andurkar..




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