Bombay High Court
Commissioner Of Income Tax (It)-2 vs M/S. Clifford Chance on 16 September, 2019
Author: Nitin Jamdar
Bench: M.S. Sanklecha, Nitin Jamdar
Uday S. Jagtap 9-17-ITXA-C-902-999=.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 9 OF 2017
The Pr. Commissioner of Income Tax .. Appellant
v/s.
Hiten Pravinchandra Dalal .. Respondent
ALONG WITH INCOME TAX APPEAL NOS.
21/2017, 30/2017, 37/2017, 44/2017, 82/2017, 2773/2018, 2991/2018, 85/2017, 96/2017, 101/2017, 106/2017, 118/2017, 314/2017, 319/2017, 111/2017, 363/2017, 158/2017, 161/2017, 164/2017, 142/2018, 201/2017, 223/2017, 231/2017, 255/2017, 318/2017, 328/2017, 421/2017, 429/2017, 430/2017, 399/2017, 505/2017, 541/2017, 571/2017, 123/2017, 574/2017, 575/2017, 576/2017, 586/2017, 591/2017, 592/2017, 593/2017, 622/2017, 748/2017, 750/2017, 823/2017, 869/2017, 918/2017, 1215/2017, 1598/2017, 1786/2017, 1985/2017, 607/2017, 752/2017, 806/2017, 834/2017, 840/2017, 847/2017, 877/2017, 881/2017, 887/2017, 906/2017, 919/2017, 212/2015, 379/2015, 380/2015, 1660/2016, 919/2017, 1021/2017, 1026/2017, 1037/2017, 1046/2017, 1050/2017, 1063/2017, 1070/2017, 1071/2017, 1082/2017, 1084/2017, 1089/2017, 1111/2017, 1114/2017, 1151/2017, 1154/2017, 1122/2017, 1154/2017, 1708/2019, 1752/2019, 1158/2017, 1177/2017, 1181/2017, 1189/2017, 1191/2017, 1197/2017, 1198/2017, 1201/2017, 1203/2017, 1206/2017, 1213/2017, 1216/2017, 1283/2017, 1284/2017, 1217/2017, 1221/2017, 1224/2017, 1227/2017, 1234/2017, 1 of 4 ::: Uploaded on - 18/09/2019 ::: Downloaded on - 18/09/2019 20:57:14 ::: Uday S. Jagtap 9-17-ITXA-C-902-999=.doc 1239/2017, 1243/2017, 1248/2017, 1256/2017, 1257/2017, 1266/2017, 1277/2017, 1279/2017, 1281/2017, 1286/2017, 1287/2017, 1295/2017, 1306/2017, 1309/2017, 1316/2017, 1331/2017, 1334/2017, 1339/2017, 1341/2017, 1347/2017, 1348/2017, 1351/2017, 1354/2017 AND 1358/2017 Mr. Suresh Kumar for the appellant in ITXA Nos. 30/17, 231/17, 318/17, 429/17, 430/17, 399/17, 541/17, 752/17, 806/17, 834/17, 881/17, 887/17, 1021/17, 1071/17, 1082/17, 1084/17, 1114/17, 1708/19, 1752/19, 1177/17, 1191/17, 1201/17, 1203/17, 1206/17, 1283/17, 1284/17, 1221/17, 1227/17, 1281/17, 1295/17, 1316/17, 1347/17 and 1348/17 Mr. Arvind Pinto for the appellant in ITXA Nos. 877/17, 906/17 and 1070/17 Mr. Sham Walve for the appellant in ITXA Nos. 37/17, 44/17, 82/17, 2773/18, 2991/18, 223/17, 1181/17, 1189/17, 1213/17, 1216/17, 1217/17, 1239/17, 1266/17, 1287/17, 1304/17 and 1343/17 Mr. A.R. Malhotra for the appellant in ITXA Nos. 1037/17, 1046/17 and 1050/17 Mr. Tejveer Singh for the appellant in ITXA Nos. 85/17, 96/17, 101/17, 106/17, 118/17, 314/17, 319/17, 111/17, 363/17, 201/17, 571/17, 574/17, 575/17, 576/17, 586/17, 591/17, 592/17, 593/17, 622/17, 748/17, 750/17, 823/17, 869/17, 918/17, 1215/17, 1598/17, 1786/17, 1985/17, 607/17, 607/17, 847/17, 919/17, 212/15, 379/15, 380/15, 1660/16, 919/17, 1248/17 and 1351/17 Mr. N.C. Mohanty for the appellant in ITXA Nos. 1151/17, 1224/17, 1256/17 and 1279/17 Mr. P.C. Chhotaray for the appellant in ITXA Nos. 328/17 and 1198/17 Mr. N.M. Singh for the appellant in ITXA Nos. 1286/17, 1339/17 and 1358/17 None appears for the appellant in rest of the appeals 2 of 4 ::: Uploaded on - 18/09/2019 ::: Downloaded on - 18/09/2019 20:57:14 ::: Uday S. Jagtap 9-17-ITXA-C-902-999=.doc Mr. Atul Jasani for the respondent in ITXA Nos. 919/17, 212/15, 379/15, 380/15, 1660/16, 919/17 and 1227/17 Mr. V.S. Hadade for the respondent in ITXA Nos. 9/17 and 1077/17 Ms. Manorama Mohanty a/w Ms. Sadhana Datar, Mr. A.P. Singh, Mr. Vishesh Srivastav i/b S.K. Srivastav & Co. for the respondent in ITXA Nos. 85/17 and 201/17 Mr. Jay Bhansali for the respondent in ITXA No.231/17 Ms. Prachi Shah i/b Jignesh R. Shah for the respondent in ITXA No. 505/17 Mr. P. C. Tripathi i/b Mr. Raj Darak for the respondent in ITXA 571/17, 123/17, 574/17, 575/17, 576/17, 586/17, 591/17, 592/17, 593/17, 622/17, 748/17, 750/17, 823/17, 869/17, 918/17, 1215/17, 1598/17, 1786/17 and 1985/17 Mr. Sanjiv M. Shah for the respondent in ITXA No.429/17 and 1191/17 Ms. Rutuja N. Pawar a/w Mr. S.C. Tiwari for the appellant in ITXA No.1070/17 Mr. Subramanian a/w Mr. V.S. Hadade for the respondent in ITXA No.1181/17 and 1354/17 Ms. Vasanti B. Patel for the respondent in ITXA Nos. 1343/17 and 877/17 CORAM : M.S. SANKLECHA & NITIN JAMDAR, J.J. DATED : 16 th SEPTEMBER, 2019 P.C.
1. These appeals have been kept on board for directions as the tax effect involved in these appeals is less than the threshold limit 3 of 4 ::: Uploaded on - 18/09/2019 ::: Downloaded on - 18/09/2019 20:57:14 ::: Uday S. Jagtap 9-17-ITXA-C-902-999=.doc 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 Revenue Officers have not given instructions to their respective Counsel whether they want to withdraw these appeals or still seek to press these appeals in the light of the above mentioned circular.
3. In the above view, these appeals are now adjourned under the caption "For Withdrawal" on 23rd September, 2019 at 3.00 p.m. (NITIN JAMDAR, J.) (M.S. SANKLECHA, J.) 4 of 4 ::: Uploaded on - 18/09/2019 ::: Downloaded on - 18/09/2019 20:57:14 :::