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Bombay High Court

The Commissioner Of Income-Tax, ... vs M/S Infiniti Retail Limited on 30 November, 2018

Author: M.S.Sanklecha

Bench: Akil Kureshi, M.S.Sanklecha

Priya Soparkar    1              54 to 57, 61 to 64, 66 to 78 and 80 itxa 1522-16 and ors-o


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


                  INCOME TAX APPEAL NO.1522 OF 2016

The Principal Commissioner of Income Tax-17                            ... Appellant
     V/s.
M/s S.P.Builders                                                       ... Respondent

                               WITH
                  INCOME TAX APPEAL NO.486 OF 2017

The Commissioner of Income Tax                                         ... Appellant
     V/s.
M/s Indian Oil Corporation Ltd.                                        ... Respondent

                               WITH
                   INCOME TAX APPEAL NO.626 OF 2017

The Commissioner of Income Tax                                         ... Appellant
      V/s.
Kinetic Advertising (I) Pvt. Ltd.                                      ... Respondent

                               WITH
                   INCOME TAX APPEAL NO.642 OF 2017

The Principal Commissioner of Income Tax-17                            ... Appellant
     V/s.
Punjab National Bank Employees's
Co-op Credit Society Ltd.                                              ... Respondent

                               WITH
                   INCOME TAX APPEAL NO.739 OF 2017

The Principal Commissioner of Income Tax-33                            ... Appellant
      V/s.
Shri Gopi Krishna Sharma                                               ... Respondent




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 Priya Soparkar    2              54 to 57, 61 to 64, 66 to 78 and 80 itxa 1522-16 and ors-o


                               WITH
                   INCOME TAX APPEAL NO.775 OF 2017

The Commissioner of Income-tax                                         ... Appellant
     V/s.
M/s Infiniti Retail Limited                                            ... Respondent

                              WITH
                  INCOME TAX APPEAL NO.982 OF 2017
                              WITH
                  INCOME TAX APPEAL NO.1019 OF 2017

The Commissioner of Income-tax                                         ... Appellant
     V/s.
M/s Lintas India Pvt. Ltd.                                             ... Respondent

                               WITH
                   INCOME TAX APPEAL NO.1105 OF 2017

The Commissioner of Income-tax                                         ... Appellant
     V/s.
M/s Infiniti Retail Limited                                            ... Respondent

                               WITH
                   INCOME TAX APPEAL NO.1131 OF 2017

The Commissioner of Income-tax                                         ... Appellant
      V/s.
Triton Communications Pvt. Ltd.                                        ... Respondent

                               WITH
                   INCOME TAX APPEAL NO.1204 OF 2017

The Commissioner of Income-tax                                         ... Appellant
     V/s.
M/s Allied Media Network Pvt. Ltd.                                     ... Respondent




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 Priya Soparkar    3              54 to 57, 61 to 64, 66 to 78 and 80 itxa 1522-16 and ors-o


                               WITH
                   INCOME TAX APPEAL NO.1264 OF 2017

The Commissioner of Income-tax                                         ... Appellant
      V/s.
Asuti Trading Pvt. Ltd.                                                ... Respondent

                               WITH
                   INCOME TAX APPEAL NO.1473 OF 2017

The Commissioner of Income-tax                                         ... Appellant
     V/s.
M/s Fino Fintech Foundation                                            ... Respondent

                              WITH
                 INCOME TAX APPEAL NO.1775 OF 2017
                              WITH
                 INCOME TAX APPEAL NO.1806 OF 2017

The Commissioner of Income-tax                                         ... Appellant
     V/s.
Gupshup Technology India Private Limited                               ... Respondent

                              WITH
                  INCOME TAX APPEAL NO.2011 OF 2017
                              WITH
                  INCOME TAX APPEAL NO.229 OF 2018
                              WITH
                  INCOME TAX APPEAL NO.326 OF 2018
                              WITH
                  INCOME TAX APPEAL NO.362 OF 2018

The Commissioner of Income-tax                                         ... Appellant
     V/s.
Marmo Classic                                                          ... Respondent




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 Priya Soparkar    4              54 to 57, 61 to 64, 66 to 78 and 80 itxa 1522-16 and ors-o


                                 WITH
                      INCOME TAX APPEAL NO.8 OF 2018

The Commissioner of Income-tax                                         ... Appellant
     V/s.
Mandke Foundation                                                      ... Respondent

                               WITH
                  INCOME TAX APPEAL NO.998 OF 2018
                               WITH
                   INCOME TAX APPEAL NO.1152 OF 2018


The Principal Commissioner of Income Tax-18                            ... Appellant
     V/s.
Diwa Exports                                                           ... Respondent
                           ---
Mr.P.C.Chhotaray for the Appellant in all appeals.
Mr.Atul Jasani for the Respondent in ITXA Nos.486 of 2017, 775
of 2017 and 1105 of 2017.
Mr.Ravi Rattesar i/by M/s D.M.Harish & Co. for the Respondent
in ITXA Nos.982 of 2017 and 1019 of 2017.
Mr.Mayank Thosar i/by Mr. B.V.Jhaveri for the Respondent in
ITXA No.1131 of 2017.
Mr.Roshan Deshpande for the Respondent in ITXA Nos.1775 of
2017 and 1806 of 2017.
Ms.Rupali Vasaikar i/by      M/s Rajesh Shah & Co. for the
Respondent in ITXA No.8 of 2018.
Mr.K.Shivram i/by Mr.Rahul Hakani for the Respondent in ITXA
No.998 of 2018 and 1152 of 2018.
                            ---
                   CORAM : AKIL KURESHI AND
                             M.S.SANKLECHA, JJ.

DATE : NOVEMBER 30, 2018. P.C.:-

1. These Appeals under Section 260-A of the Income Tax Act, 1961 (the Act) challenge the orders passed by the Income Tax Appellate ::: Uploaded on - 03/12/2018 ::: Downloaded on - 30/12/2018 11:46:41 ::: Priya Soparkar 5 54 to 57, 61 to 64, 66 to 78 and 80 itxa 1522-16 and ors-o Tribunal (the Tribunal).
2. Mr.P.C.Chhotaray, learned Counsel appearing for the Revenue states that he has been instructed not to press these appeals. This for the reason that the tax effect in each of these appeals is less than Rs.50 lakhs as provided in CBDT Circular No.3 of 2018 dated 11 th July, 2018.
3. Accordingly, all these Appeals are dismissed as not pressed.
4. Refund of Court Fees, as per Rules.

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

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