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[Cites 1, Cited by 7]

Bombay High Court

The Principal Commissioner Of Income ... vs M/S Jet Speed Audio Pvt.Ltd on 29 November, 2018

Author: M.S.Sanklecha

Bench: Akil Kureshi, M.S.Sanklecha

                                                       itxa-1254-2014-group


              IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                  ORDINARY ORIGINAL CIVIL JURISDICTION


                      INCOME TAX APPEAL NO. 1254 OF 2014

The Commissioner of Income Tax-11                 ..       Appellant.
     v/s.
M/s. Manisha Koirala                              ..       Respondent.

                                     WITH

                      INCOME TAX APPEAL NO. 1452 OF 2014

The Commissioner of Income Tax-14                 ..       Appellant.
      v/s.
Shri Nalin P. Shah                                ..       Respondent.

                                     WITH

                      INCOME TAX APPEAL NO. 1454 OF 2014

The Commissioner of Income Tax-14                 ..       Appellant.
      v/s.
Shri Manan N. Shah                                ..       Respondent.

                                    WITH
                      INCOME TAX APPEAL NO. 1459 OF 2014

The Commissioner of Income Tax-14                 ..       Appellant.
      v/s.
Shri Nalin P. Shah (HUF)                          ..       Respondent.

                                     WITH
                        INCOME TAX APPEAL NO. 94 OF 2015

The Commissioner of Income Tax-11                 ..       Appellant.
     v/s.
Mr. Gautam Adhikari                               ..       Respondent.



S.R.JOSHI                                                                     1 of 3




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                                    WITH
                       INCOME TAX APPEAL NO. 472 OF 2015

The Commissioner of Income Tax-17                 ..       Appellant.
      v/s.
M/s. Khimji Visram & Sons
(Commission Dept.)                                ..       Respondent.

                                   WITH
                     INCOME TAX APPEAL NO. 1318 OF 2015

The Pr. Commissioner of Income Tax -17            ..       Appellant.
      v/s.
Shri Gulamhaider G. Kharodia                      ..       Respondent.

                                    WITH
                      INCOME TAX APPEAL NO. 515 OF 2016

The Pr. Commissioner of Income Tax -17            ..       Appellant.
      v/s.
The Maharashtra Mantralaya Va
Sanlagana Shaskiya Karmachari
Co-operative Credit Society Ltd.,                 ..       Respondent.

                                    WITH
                      INCOME TAX APPEAL NO. 680 OF 2016
                                    WITH
                      INCOME TAX APPEAL NO. 759 OF 2016

The Pr. Commissioner of Income Tax -16            ..       Appellant.
      v/s.
M/s. Jet Speed Audio Pvt. Ltd.,                   ..       Respondent.


Mr. P. C. Chhotaray, for the Appellant in all the Appeals.
Mr. Ravindra Poojary i/b. Mr. Ajaykumar R. Singh, for the Respondent in
ITXA No. 1254 of 2014.
Mr. Ashok Boghani i/b. Ashok Boghani & Co., for the Respondent in ITXA
Nos. 1452, 1454 and 1459 of 2014.
Mr. Rajesh Poojary i/b. MINT & Confreres, for the Respondent in ITXA
No.94 of 2015.

S.R.JOSHI                                                                     2 of 3




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Mr. A. K. Jasani, for the Respondent in ITXA No.472 of 2015.
Mr. Mayank Thosar i/b.B. V. Jhaveri, for the Respondent in ITXA No.1318
of 2015.
Mr. Ruturaj Gurjar, for the Respondent in ITXA No.515 of 2016.
Ms. Aasifa Khan, for the Respondent in ITXA Nos. 680 and 759 of 2016.

                                         CORAM: AKIL KURESHI &
                                                M.S.SANKLECHA, JJ.

DATE : 29th NOVEMBER, 2018.

P.C:-

All these Appeals under Section 260-A of the Income Tax Act, 1961 (the Act), challenge the order passed by the Income Tax Appellate Tribunal (the Tribunal).

2 Mr. Chhotaray, learned Counsel for the Revenue states that he his instructed not to press all these appeals. This for the reason that the tax effect involved in all these Appeals is less than the threshold limit of Rs.50 lakhs provided under Circular No.3 of 2018 dated 11th July, 2018.

3 In view of the statement made by the learned Counsel for the Revenue, on instructions, all these Appeals are dismissed as not pressed.

4 Refund of Court fees, as per Rules.



(M.S.SANKLECHA,J.)                                      (AKIL KURESHI,J.)




S.R.JOSHI                                                                           3 of 3




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