Bombay High Court
Pr. Commissioner Of Income Tax ... vs Vijay Arjundas Luthra on 23 September, 2019
Author: Nitin Jamdar
Bench: M.S. Sanklecha, Nitin Jamdar
Uday S. Jagtap 651-18-itxa-c-94to191=.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 651 OF 2018
The Pr. Commissioner of Income Tax
-23 Mumbai .. Appellant
v/s.
Indian Corporate Loan
Secrutization Trust .. Respondent
ALONG WITH INCOME TAX APPEAL NOS. 652/2018, 665/18, 668/2018, 673/2018, 674/2018, 677/2018, 680/2018, 681/18, 685/18, 687/2018, 689/2018, 690/2018, 699/2018, 700/2018, 701/2018, 702/2018, 703/2018, 704/2018, 705/2018, 706/2018, 709/2018, 712/2018, 713/2018, 721/2018, 723/2018, 725/2018, 731/2018, 732/2018, 734/2018, 737/2018, 740/2018, 743/2018, 747/2018, 751/2018, 753/2018, 757/2018, 761/2018, 763/2018, 775/2018, 776/2018, 777/2018, 778/2018, 779/2018, 781/2018, 782/2018, 783/2018, 784/2018, 788/2018, 791/2018, 806/2018, 808/2018, 814/2018, 816/2018, 817/2018, 820/2018, 823/2018, 824/2018, 828/2018, 829/2018, 831/2018, 832/2018, 833/2018, 834/2018, 835/2018, 836/2018, 844/2018, 845/2018, 846/2018, 855/2018, 856/2018, 859/2018, 868/2018, 871/2018, 873/2018, 875/2018, 878/2018, 884/2018, 890/2018, 891/2018, 901/2018, 902/2018, 903/2018, 904/2018, 905/2018, 908/2018, 909/2018, 910/2018, 921/2018, 926/2018, 928/2019, 929/2018, 936/2018, 937/2018 AND 938/2018 Mr. Suresh Kumar for the appellant in ITXA Nos. 699/18, 700/18, 704/18, 705/18, 708/18, 712/18, 713/18, 721/18, 806/18, 831/18, 833/18, 834/18, 835/18, 836/18, 844/18, 845/18, 856/18, 937/18 and 938/18 Mr. P.C. Chhotaray for the appellant in ITXA Nos. 651/18, 753/18, 779/18, 782/18, 814/18, 921/18 and 926/18 Mr. Tejveer Singh for the appellant in ITXA Nos. 652/18, 690/18, 743/18, 747/18, 751/18, 757/18, 763/18, 775/18, 808/18, 823/19, 824/18, 832/18, 846/18, 873/18, 904/18 and 905/18 1 of 4 ::: Uploaded on - 24/09/2019 ::: Downloaded on - 24/09/2019 23:47:12 ::: Uday S. Jagtap 651-18-itxa-c-94to191=.doc Mr. Akhileshkumar Sharma for the appellant in ITXA Nos. 674/18, 677/18, 687/18, 701/18 and 902/18 Mr. Arvind Pinto for the appellant in ITXA Nos.703/18, 781/18, and 868/18 Mr. N.N. Singh for the appellant in ITXA No.788/18 Mr. A.R. Malhotra for the appellant in ITXA Nos. 828/18, 829/18 and 910/18 None for the appellants in rest of the appeals.
Mr. Atul Jasani for the respondent/s in ITXA Nos. 665/18, 668/18, 705/18, 712/18, 713/18, 723/18, 747/18, 751/18, 763/18, 777/18, 836/18, 873/18, 884/18 and 890/18 Ms. Rutuja N. Pawar a/w Mr. S.C. Tiwari for the respondent in ITXA Nos. 689/18 and 776/18 Mr. P.C. Tripathi i/b Raj Darak for the respondent/s in ITXA Nos.820/18 and 700/18 Ms. Prachi Shah i/b Jignesh R. Shah for the respondent/s in ITXA No. 845/18 Mr. Mandar Vaidya for the respondent/s in ITXA No. 781/18 Mr. Nishit Gandhi for the respondent/s in ITXA No.831/18, 835/18 and 844/18 Mr. Ruturaj H. Gurjar for the respondent/s in ITXA Nos.673/18, 685/18, 783/18, 788/18 and 791/18 Mr. Ravindra Poojary for the respondent in ITXA No.808/18 Mr. Jitendra Singh for the respondent/s in ITXA Nos. 677/18 and 690/18 Ms. Namrata Karale for the respondent in ITXA No. 823/18 2 of 4 ::: Uploaded on - 24/09/2019 ::: Downloaded on - 24/09/2019 23:47:12 ::: Uday S. Jagtap 651-18-itxa-c-94to191=.doc Ms. Snehal Bamne i/b Jay Bhansali for the respondent/s in ITXA Nos.652/18 and 709/18 Mr. B.D. Damodar for the respondent in ITXA No.808/18 CORAM : M.S. SANKLECHA & NITIN JAMDAR, J.J. DATED : 23 rd SEPTEMBER, 2019 P.C.
1. The Registry has placed these appeals on board for directions as the tax effect involved in these appeals as indicated in the memos of appeal is less than the threshold limit prescribed in CBDT Circular No.3/2018 dated 11th July, 2018 and revised Circular No.17/2019, dated 8th August, 2019.
2. These appeals are adjourned as the Counsel have no instructions from the Revenue Officers whether these appeals are covered by the above circular and needs to be withdrawn or pressed.
3. Wherever appellant is not represented by their advocates today, the Officers of the Revenue would make the necessary arrangement and instruct the advocate on the next occasion.
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4. In the above view, these appeals are now adjourned to be placed under the caption "For Withdrawal" on 30 th September, 2019 at 3.00 p.m. (NITIN JAMDAR, J.) (M.S. SANKLECHA, J.) 4 of 4 ::: Uploaded on - 24/09/2019 ::: Downloaded on - 24/09/2019 23:47:12 :::