Bombay High Court
Pr.Commissioner Of Income Tax ... vs M/S Lexicon Chemicals Pvt.Ltd on 23 August, 2022
Author: Abhay Ahuja
Bench: Dhiraj Singh Thakur, Abhay Ahuja
Digitally
signed by
RUSHIKESH
RUSHIKESH V PATIL
V PATIL Date:
2022.08.25
11:04:54
+0530
R. V. Patil 1 of 1 919 ITXA.519.2015 OS.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 519 OF 2015
Pr. Commissioner of Income Tax- 10,
Room No. 416, 4th Floor, Aayakar Bhawan,
M. K. Road, Mumbai ...Appellant
Versus
M/s Lexicon Chemicals Pvt. Ltd.,
3rd Floor, Ahura Centre, 82, Mahakali
Caves Road, Andheri (E), Mumbai ...Respondent
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Mr. Arvind Pinto, Advocate for the Appellant.
Ms. Aasifa Khan a/w Mr. Satish Mody, Advocate for the Respondent.
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CORAM : DHIRAJ SINGH THAKUR AND
ABHAY AHUJA, JJ.
DATE : 23rd AUGUST, 2022.
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 08th 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 However, we observe that in case, the Revenue fnds for some reason that the Appeal was not supposed to have been withdrawn in the light of the Circular, it would be open to the Revenue to fle an application seeking restoration of the Appeal to be decided on its own merits.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.)