The Commissioner of Income-tax v. Agastmuni Construction Pvt. Ltd
[Citation -2019-LL-0923-53]

Citation 2019-LL-0923-53
Appellant Name The Commissioner of Income-tax
Respondent Name Agastmuni Construction Pvt. Ltd.
Court HIGH COURT OF BOMBAY
Relevant Act Income-tax
Date of Order 23/09/2019
Judgment View Judgment
Keyword Tags tax effect
Bot Summary: Doc Mr. Upendra Lokegaonkar i/b Mint and Confreres for the respondent in ITXA Nos.30/17 and 1201/17 Ms. Kavit Srivastav i/b S.K. Srivastav Co. for the respondent in ITXA No.85/17 Ms. Snehal Bamne i/b Jay Bhansali for the respondent in ITXA No.231/17 Mr. Hiro Rai Subhash Shetty for the respondent in ITXA No.430/17 Mr. P.C. Tripathi i/b Raj Darak for the respondent in ITXA Nos. In the last week these appeals were adjourned at the instance of the learned Counsel for the Revenue to enable them to take 3 of 4 ::: Uploaded on - 27/09/2019 ::: Downloaded on - 28/09/2019 10:07:38 ::: Uday S. Jagtap 1138-04-ITXA-4to93-C-conditional. Doc instructions to withdraw these appeals in terms of Circular No.17 of 2019 dated 8th August, 2019 issued by the Central Board of Direct Taxes. Today, the learned Counsel appearing in support of these appeals state that inspite of their best efforts, no instructions are forthcoming from the Revenue. All of them state that the tax effect involved in all these appeals is less than the threshold limit of Rs.1.00 crore provided in CBDT circular dated 8th August, 2019. In the above view, all these appeals are disposed of in terms of the above Circular. It is made clear that in case the Officers of the Revenue inform the learned Counsel for the Revenue that any of these appeals are not covered by the above CBDT Circular dated 18 th August, 2019, then the Revenue is at liberty to move this Court for recall of this order in respect of those appeals.


IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1138 OF 2004 Commissioner of Income Tax .. Appellant v/s. M/s. Agastmuni Construction Pvt. Ltd. .. Respondent ALONG WITH INCOME TAX APPEAL NOS. 9/2017, 21/2017, 30/2017, 37/2017, 44/2017, 82/2017, 2773/2018, 85/2017, 96/2017, 101/2017, 106/2017, 118/2017, 314/2017, 319/2017, 201/2017, 231/2017, 255/2017, 318/2017, 328/2017, 429/2017, 430/2017, 399/2017, 571/2017, 574/2017, 575/2017, 586/2017, 591/2017, 593/2017, 622/2017, 748/2017, 750/2017, 869/2017, 1215/2017, 1598/2017, 1786/2017, 1985/2017, 607/2017, 752/2017, 847/2017, 887/2017, 906/2017, 919/2017, 212/2015, 379/2015, 1660/2016, 919/2017, 1021/2017, 1037/2017, 1046/2017, 1050/2017, 1070/2017, 1082/2017, 1084/2017, 1114/2017, 1151/2017, 1154/2017, 1122/2017, 1708/2019, 1752/2019, 1177/2017, 1181/2017, 1191/2017, 1197/2017, 1201/2017, 1203/2017, 1206/2017, 1213/2017, 1221/2017, 1227/2017, 1234/2017, 1239/2017, 1248/2017, 1257/2017, 1266/2017, 1277/2017, 1279/2017, 1281/2017, 1282/2017, 1283/2017, 1284/2017, 1286/2017, 1295/2017, 1306/2017, 1316/2017, 1339/2017, 1347/2017, 1348/2017, 1351/2017 AND 1358/2017 Mr. N.C. Mohanty for appellant in ITXA Nos. 255/17, 1151/17, 1154/17, 1122/17, 1279/17 and 1306/17 Mr. Arvind Pinto for appellant in ITXA Nos. 1138/04, 21/17, 906/17 and 1070/17 Mr. Prakash Chhotaray for appellant in ITXA Nos. 9/17 and 328/17 Mr. Suresh Kumar for appellant in ITXA Nos.30/17, 231/17, 1 of 4 ::: Uploaded on - 27/09/2019 ::: Downloaded on - 28/09/2019 10:07:38 ::: Uday S. Jagtap 1138-04-ITXA-4to93-C-conditional=.doc 318/17, 429/17, 430/17, 399/17, 752/17, 887/17, 1021/17, 1082/17, 1084/17, 1114/17, 1708/19, 1752/19, 1177/17, 1191/17, 1197/17, 1201/17, 1203/17, 1206/17, 1221/17, 1227/17, 1281/17, 1282/17, 1283/17, 1284/17, 1295/17, 1316/17, 1347/17 and 1348/17 Mr. Sham Walve for appellant in ITXA Nos. 37/17, 44/17, 82/17, 2773/18, 919/17, 212/15, 379/15, 1660/16, 919/17, 1181/17, 1213/17, 1239/17, 1257/17, 1266/17 and 1277/17 Mr. Tejveer Singh for appellant in ITXA Nos. 85/17, 96/17, 101/17, 106/17, 118/17, 314/17, 319/17, 201/17, 571/17, 574/17, 575/17, 586/17, 591/17, 593/17, 622/17, 748/17, 750/17, 869/17, 1215/17, 1598/17, 1786/17, 1985/17, 607/17, 847/17, 1234/17, 1248/17 and 1351/17 Mr. A.R. Malhotra for appellant in ITXA Nos.1037/17, 1046/17 and 1050/17, Mr. N.N. Singh for appellant in ITXA Nos. 1286/17, 1339/17 and 1358/17 Mr. Rajendra B. Malu i/b Mr. Sameer Dalal for respondent in ITXA Nos. 1286/17 and 1358/17 Mr. Jas Sanghavi i/b PDS Legal for respondent in ITXA Nos. 68 77 78 79 Ms. Rutuja N. Pawar a/w Hetal Laghave for respondent in ITXA No.1070/17 Mr. Atul Jasani for respondent in ITXA Nos.318/17, 919/17, 212/15, 379/15, 1660/16, 919/17, 1227/17, 1266/17, 1316/17 and 1347/17 Ms. Aarti Sathe for respondent in ITXA No. 1339/17 Mr. V.S. Hadade for respondent in ITXA No. 9/17 Ms. Aasifa Khan for respondent in ITXA No. 21/17 2 of 4 ::: Uploaded on - 27/09/2019 ::: Downloaded on - 28/09/2019 10:07:38 ::: Uday S. Jagtap 1138-04-ITXA-4to93-C-conditional=.doc Mr. Upendra Lokegaonkar i/b Mint and Confreres for respondent in ITXA Nos.30/17 and 1201/17 Ms. Kavit Srivastav i/b S.K. Srivastav & Co. for respondent in ITXA No.85/17 Ms. Snehal Bamne i/b Jay Bhansali for respondent in ITXA No.231/17 Mr. Hiro Rai & Subhash Shetty for respondent in ITXA No.430/17 Mr. P.C. Tripathi i/b Raj Darak for respondent in ITXA Nos. 574/17, 575/17, 586/07, 591/17, 593/17, 622/17, 748/17, 750/17, 869/17, 1215/17, 1598/17, 1786/17, 1985/17 Mr. Srihari Iyer for respondent in ITXA No.887/17 Mr. Hiten C. i/b PDS Legal for respondent in ITXA Nos.1151/17 and 1351/17 Mr. Rahul Hakani for respondent in ITXA Nos. 1154/17, 1122/17, 1154/17 and 1708/19 Ms. Vasanti Patel for respondent in ITXA No.1177/17 Mr. V. Subramanian a/w V. S. Hadade for respondent in ITXA No.1181/17 Mr. Sanjiv M. Shah for respondent in ITXA No.1191/17, 429/17 and 553/19 CORAM : M.S. SANKLECHA & NITIN JAMDAR, J.J. DATED : 23 rd SEPTEMBER, 2019 P.C. 1. In last week these appeals were adjourned at instance of learned Counsel for Revenue to enable them to take 3 of 4 ::: Uploaded on - 27/09/2019 ::: Downloaded on - 28/09/2019 10:07:38 ::: Uday S. Jagtap 1138-04-ITXA-4to93-C-conditional=.doc instructions to withdraw these appeals in terms of Circular No.17 of 2019 dated 8th August, 2019 issued by Central Board of Direct Taxes (CBDT). 2. Today, learned Counsel appearing in support of these appeals state that inspite 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 8th August, 2019. 3. In above view, all these appeals are disposed of in terms of above Circular. Refund of Court fees as per Rules. 4. 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 th August, 2019, then Revenue is at liberty to move this Court for recall of this order in respect of those appeals. (NITIN JAMDAR, J.) (M.S. SANKLECHA, J.) 4 of 4 Commissioner of Income-tax v. Agastmuni Construction Pvt. Ltd
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