IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 53 OF 2005 Commissioner of Income Tax Central-1, Mumbai Appellant V/s. Birla Sunlife (AMC) Ltd. Respondent Mr. Suresh Kumar for Appellant Mr. B.S. Yewle i/b. Rajesh Shah & Co. for Respondent. AND INCOME TAX APPEAL NO. 103 OF 2007 Commissioner of Income Tax-19, Mumbai Appellant V/s. Birla Sunlife (AMC) Ltd. Respondent AND INCOME TAX APPEAL NO. 374 OF 2007 Commissioner of Income Tax-19 Appellant V/s. Smt. Poonam K. Arora ... Respondent AND INCOME TAX APPEAL NO. 566 OF 2017 Pr. Commissioner of Income Tax, 12 Mumbai Appellant V/s. Gharda Chemicals Ltd. Respondent 2 55. ITXA 53 .05.doc WITH INCOME TAX APPEAL NO. 877 OF 2017 Pr. Commissioner of Income Tax-12, Mumbai Appellant V/s. Gharda Chemicals Ltd. Respondent Mr. Arvind Pinto for Appellant Ms. Vasanti Patel for Respondent. AND INCOME TAX APPEAL NO. 716 OF 2017 Pr. Commissioner of Income Tax-15 Appellant V/s. Diagno Search Life Science Pvt. Ltd. Respondent Mr. Suresh Kumar for Appellant AND INCOME TAX APPEAL NO. 724 OF 2017 Pr. Commissioner of Income Tax-2 Appellant V/s. Bharat Petroleum Corporation Ltd. Respondent Mr. Suresh Kumar for Appellant Mr. Atul K. Jasani for Respondent. AND INCOME TAX APPEAL NO. 725 OF 2017 Pr. Commissioner of Income Tax-15 Appellant V/s. M/s. 31 Infotech Ltd. Respondent ::: Uploaded on - 19/09/2019 ::: Downloaded on - 20/09/2019 08:15:07 ::: 3 55. ITXA 53 .05.doc Mr. Suresh Kumar for Appellant Mr. Atul K. Jasani for Respondent. AND INCOME TAX APPEAL NO. 788 OF 2017 Pr. Commissioner of Income Tax-21 Appellant V/s. M/s. Samarth Development Corporation Respondent Mr. Suresh Kumar for Appellant Mr. Tanzil Padvekar for Respondent. AND INCOME TAX APPEAL NO. 791 OF 2017 Commissioner of Income Tax (TDS) 1 Appellant V/s. M/s. Larsen and Toubro Ltd. Respondent Mr. Suresh Kumar for Appellant Mr. Atul K. Jasani for Respondent. AND INCOME TAX APPEAL NO. 792 OF 2017 Pr. Commissioner of Income Tax-21 Appellant V/s. M/s. Samudra Mahal Premises Co-op. Society Ltd. Respondent Mr. Suresh Kumar for Appellant Mr. Atul K. Jasani for Respondent. AND INCOME TAX APPEAL NO. 793 OF 2017 ::: Uploaded on - 19/09/2019 ::: Downloaded on - 20/09/2019 08:15:07 ::: 4 55. ITXA 53 .05.doc Pr. Commissioner of Income Tax-21 Appellant V/s. M/s. Arihant Construction Respondent Mr. Suresh Kumar for Appellant AND INCOME TAX APPEAL NO. 802 OF 2017 Pr. Commissioner of Income Tax-21 Appellant V/s. M/s. Samarth Development Corporation Respondent Mr. Suresh Kumar for Appellant AND INCOME TAX APPEAL NO. 804 OF 2017 Pr. Commissioner of Income Tax-2 Appellant V/s. M/s. Tata Chemicals Ltd. Respondent Mr. Suresh Kumar for Appellant AND INCOME TAX APPEAL NO. 805 OF 2017 Pr. Commissioner of Income Tax-8 Appellant V/s. Noshir D. Talati Respondent Mr. Suresh Kumar for Appellant Mr. Sachin Mishra i/b. Balkrishna V. Jhaveri for Respondent AND ::: Uploaded on - 19/09/2019 ::: Downloaded on - 20/09/2019 08:15:07 ::: 5 55. ITXA 53 .05.doc INCOME TAX APPEAL NO. 810 OF 2017 Pr. Commissioner of Income Tax-1 Appellant V/s. Universal Ferro and Allied Chemicals Ltd. Respondent Mr. Suresh Kumar for Appellant AND INCOME TAX APPEAL NO. 812 OF 2017 Commissioner of Income Tax (International Taxation) -1, Mumbai Appellant V/s. Abu Dhabi Commercial Bank Respondent WITH INCOME TAX APPEAL NO. 852 OF 2017 Commissioner of Income Tax (International Taxation) -1, Mumbai Appellant V/s. Abu Dhabi Commercial Bank Respondent WITH INCOME TAX APPEAL NO. 854 OF 2017 Commissioner of Income Tax (International Taxation) -1, Mumbai Appellant V/s. Abu Dhabi Commercial Bank Respondent Mr. Tejinder Singh for Appellant Mr. Atul K. Jasani for Respondent AND ::: Uploaded on - 19/09/2019 ::: Downloaded on - 20/09/2019 08:15:07 ::: 6 55. ITXA 53 .05.doc INCOME TAX APPEAL NO. 816 OF 2017 Pr. Commissioner of Income Tax-8 Appellant V/s. Arvind Rajkishore Sharma Respondent Mr. Suresh Kumar for Appellant Mr. Subhash S. Shetty for Respondent AND INCOME TAX APPEAL NO. 910 OF 2017 Pr. Commissioner of Income Tax, Central-4 Appellant V/s. Deepak Mahavir Gupta Respondent Mr. Suresh Kumar for Appellant AND INCOME TAX APPEAL NO. 915 OF 2017 Pr. Commissioner of Income Tax, Central-4 Appellant V/s. Yusuf K. Hamied Respondent Mr. Suresh Kumar for Appellant Mr. Netaji Gavde i/b. Sanjay Udeshi & Co. for Respondent AND INCOME TAX APPEAL NO. 922 OF 2017 Pr. Commissioner of Income, Central-2 Appellant V/s. Purnand Jain Respondent Mr. Nirmal Chand Mohanty for Appellant ::: Uploaded on - 19/09/2019 ::: Downloaded on - 20/09/2019 08:15:07 ::: 7 55. ITXA 53 .05.doc AND INCOME TAX APPEAL NO. 924 OF 2017 Pr. Commissioner of Income, Central-2 Appellant V/s. Drivelines Ltd.(Earlier known as HV Transmission Ltd.) Respondent Mr. Nirmal Chand Mohanty for Appellant AND INCOME TAX APPEAL NO. 951 OF 2017 Pr. Commissioner of Income, Central-14 Appellant V/s. M/s. Sprandi India Pvt. Ltd. Respondent Mr. Suresh Kumar for Appellant AND INCOME TAX APPEAL NO. 962 OF 2017 Pr. Commissioner of Income, Central-14 Appellant V/s. M/s. Proficient Real Estate Developers Pvt. Ltd. Respondent Mr. Suresh Kumar for Appellant AND INCOME TAX APPEAL NO. 977 OF 2017 Pr. Commissioner of Income Tax, Central-14 Appellant V/s. M/s. Trendsetter Construction Pvt. Ltd. Respondent Mr. Suresh Kumar for Appellant ::: Uploaded on - 19/09/2019 ::: Downloaded on - 20/09/2019 08:15:07 ::: 8 55. ITXA 53 .05.doc AND INCOME TAX APPEAL NO. 980 OF 2017 Pr. Commissioner of Income Tax-15 Appellant V/s. M/s. Hercules Hoists Ltd. Respondent Mr. Suresh Kumar for Appellant Mr. Atul K. Jasani for Respondent AND INCOME TAX APPEAL NO. 981 OF 2017 Pr. Commissioner of Income Tax, Central-3 Appellant V/s. M/s. E-Commerce Magnum Solution Ltd. Respondent None for Appellant AND INCOME TAX APPEAL NO. 1013 OF 2017 Commissioner of Income Tax, TDS-2,Mumbai Appellant V/s. Unichem Laboratories Ltd. Respondent Mr. Suresh Kumar for Appellant AND INCOME TAX APPEAL NO. 1014 OF 2017 Pr. Commissioner of Income Tax-4 Appellant V/s. M/s. SKF India Ltd.(Formerly known as SKF Bearing India Ltd.) Respondent ::: Uploaded on - 19/09/2019 ::: Downloaded on - 20/09/2019 08:15:07 ::: 9 55. ITXA 53 .05.doc None for Appellant AND INCOME TAX APPEAL NO. 1116 OF 2017 Pr. Commissioner of Income Tax-14 Appellant V/s. M/s. Godrej and Boyce MFG Co. Ltd. Respondent Mr. Suresh Kumar for Appellant AND INCOME TAX APPEAL NO. 1117 OF 2017 Pr. Commissioner of Income Tax-14 Appellant V/s. M/s. Godrej and Boyce Mfg Co. Ltd. Respondent Mr. Suresh Kumar for Appellant AND INCOME TAX APPEAL NO. 2033 OF 2018 Pr. Commissioner of Income Tax-14 Appellant V/s. M/s. Godrej and Boyce Mfg. Co. Ltd. Respondent Mr. Suresh Kumar for Appellant CORAM : M.S. SANKLECHA & NITIN JAMDAR, JJ. DATE : 9 SEPTEMBER 2019. ::: Uploaded on - 19/09/2019 ::: Downloaded on - 20/09/2019 08:15:07 ::: 10 55. ITXA 53 .05.doc P.C. :- On 27 August 2019 we had adjourned these Appeals at instance of learned Counsel for Revenue to enable them to take instructions to withdraw these Appeals in terms of Circular No. 17 of 2019 dated 8 August 2019 issued by Central Board for Direct Taxes (CBDT). 2. Today, learned Counsel appearing in support of these Appeals state that in spite of their best efforts, no instructions are forthcoming from Revenue. All of them state that tax effect involved in all these Appeals is less than threshold limit of Rs. 1.00 crore provided in CBDT Circular dated 18 August 2019. 3. In above view, all Appeals are disposed of in terms of above Circular. 4. Refund of Court fees as per Rules. 5. However, it is made clear that in case Officers of Revenue inform learned Counsel for Revenue that any of these Appeals are not covered by above CBDT Circular dated 18 August 2019, then parties are at liberty to move this Court for recall of this order in respect of those Appeals. NITIN JAMDAR, J. M. S. SANKLECHA, J. Commissioner of Income-tax, Central-1, Mumbai v. Birla Sunlife (AMC) Ltd