Bombay High Court
Commissioner Of Income Tax - 14 vs Nalin P. Shah (Huf) on 29 November, 2018
Author: M.S.Sanklecha
Bench: Akil Kureshi, M.S.Sanklecha
itxa-1103-2012-group
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1103 OF 2012
The Commissioner of Income Tax,
Central-1 .. Appellant.
v/s.
Mahendra Kumar N. Purohit .. Respondent.
WITH
INCOME TAX APPEAL NO. 1225 OF 2012
WITH
INCOME TAX APPEAL NO. 1242 OF 2012
WITH
INCOME TAX APPEAL NO. 1243 OF 2012
The Commissioner of Income Tax,
Central-I .. Appellant.
v/s.
Parmes Diamond Exports Pvt. Ltd., .. Respondent.
WITH
INCOME TAX APPEAL NO. 397 OF 2013
The Commissioner of Income Tax-11 .. Appellant.
v/s.
Shri Ashok C. Pratap .. Respondent.
WITH
INCOME TAX APPEAL NO. 700 OF 2013
The Commissioner of Income Tax,
Central-1 .. Appellant.
v/s.
M/s. Rolta Shares and Stocks Pvt. Ltd., .. Respondent.
S.R.JOSHI 1 of 4
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WITH
INCOME TAX APPEAL NO. 1356 OF 2013
The Commissioner of Income Tax -14 .. Appellant.
v/s.
Pravin P. Shah .. Respondent.
WITH
INCOME TAX APPEAL NO. 1357 OF 2013
The Commissioner of Income Tax -14 .. Appellant.
v/s.
Pravin Shah Trust (A.O.).) .. Respondent.
WITH
INCOME TAX APPEAL NO. 1358 OF 2013
The Commissioner of Income Tax -14 .. Appellant.
v/s.
Nalin P. Shah (HUF) .. Respondent.
WITH
INCOME TAX APPEAL NO. 1484 OF 2013
The Commissioner of Income Tax -14 .. Appellant.
v/s.
Shri Manan N. Shah .. Respondent.
WITH
INCOME TAX APPEAL NO. 1485 OF 2013
The Commissioner of Income Tax -14 .. Appellant.
v/s.
Shri Vimal P. Shah .. Respondent.
S.R.JOSHI 2 of 4
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WITH
INCOME TAX APPEAL NO. 47 OF 2014
The Commissioner of Income Tax -11 .. Appellant.
v/s.
Shri Kuldeep Singh Nanda .. Respondent.
Mr. P. C. Chhotaray, for the Appellant in all the Appeals.
Mr. A. K. Jasani, for the Respondent in ITXA Nos.1103 of 2012 and 700 of
2013.
Mr. S. J. Mehta, for the Respondent in ITXA Nos. 1225, 1242 and 1243 of
2012.
Mr. Ashok Boghani i/b. Ashok Boghani & Co., for Respondent in ITXA
Nos. 1356, 1357, 1358, 1484 and 1485 of 2013.
Mr. Dharan Gandhi, for Respondent in ITXA No. 47 of 2014.
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 dated 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 11 th 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.
S.R.JOSHI 3 of 4 ::: Uploaded on - 30/11/2018 ::: Downloaded on - 30/12/2018 10:57:17 ::: itxa-1103-2012-group 4 Refund of Court fees, as per Rules. (M.S.SANKLECHA,J.) (AKIL KURESHI,J.) S.R.JOSHI 4 of 4 ::: Uploaded on - 30/11/2018 ::: Downloaded on - 30/12/2018 10:57:17 :::