Bombay High Court
Pr. Commissioner Of Income Tax-2 vs Smt Saloni A Jhaveri on 30 October, 2018
Author: B. P. Colabawalla
Bench: S. C. Dharmadhikari, B. P. Colabawalla
32.itxa.499.16..doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 499 OF 2016
Pr. Commissioner of Income Tax-2
Mumbai ..Appellant
Vs.
Smt Saloni A. Jhaveri ..Respondent
Mr. Suresh Kumar, for the Appellant.
None for the Respondent.
CORAM:-S. C. DHARMADHIKARI &
B. P. COLABAWALLA, JJ.
DATE :- OCTOBER 30, 2018.
P. C.:
1 It is conceded that the matter is covered by the Revenue Circular prescribing a monetary limit below which the Revenue has decided not to pursue the appeals in this Court. 2 As far as the High Court is concerned, the limit prescribed by the Circular issued by the Revenue being Circular No.3 of 2018, is Rs.50,00,000/-.
3 Such of the appeals which are covered by this Aswale 1/2 ::: Uploaded on - 31/10/2018 ::: Downloaded on - 02/11/2018 01:39:40 :::
32.itxa.499.16..doc Circular are, therefore, allowed to be withdrawn irrespective of the fact whether they are admitted on a substantial question of law. While we allow the Revenue to withdraw such appeals, we keep the substantial questions of law, if any, arising in all these matters open for being decided in an appropriate case. 4 We would request the Revenue official / Nodal Officer and the Revenue advocates to now act in a disciplined manner and they must, with the Registry officials, segregate such of these appeals which are covered by this Circular. They should, before circulating the praecipe for withdrawal, not give a list of cases without such prior checking and verification. We would expect the Revenue officials to cooperate with the Registry in identifying the appeals which are on Board today and covered by this Circular. The rest of the appeals shall be removed from this caption.
5 The letter dated 19th September, 2018 is taken on record.
( B. P. COLABAWALLA, J. ) ( S. C. DHARMADHIKARI, J. ) Aswale 2/2 ::: Uploaded on - 31/10/2018 ::: Downloaded on - 02/11/2018 01:39:40 :::