Pr. Commissioner of Income-tax v. Jagdish Master, HUF - 2019-LL-0924-64

Citation	2019-LL-0924-64
Appellant Name	Pr. Commissioner of Income-tax
Respondent Name	Jagdish Master, HUF
Court	HIGH COURT OF BOMBAY
Relevant Act	Income-tax
Date of Order	24/09/2019
Judgment	View Judgment
Keyword Tags	tax effect
Bot Summary:	P.C. : On the last date, we had adjourned these appeals at the instance of the learned counsel for the 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 the Central Board for Direct Taxes. Today, the learned Counsel appearing in support of the appeals state that in spite 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 as provided in the CBDT Circular dated 8 August 2019. In the above view, all the 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 8 August 2019, then the parties are at liberty to move this Court for recall of this order in respect of those appeals.

1180.17-itxa--.doc IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1180 OF 2017 Pr.Commissioner of Income Tax. Appellant. V/s. Jagdish Master, HUF. Respondent. WITH INCOME TAX APPEAL NOS. 1302/2017 1355/2017 1365/2017 1383/2017 1380/2017 1398/2017 1399/2017 1410/2017 1413/2017 1416/2017 1423/2017 1428/2017 1445/2017 1462/2017 1476/2019 1479/2017 1480/2017 1515/2017 1630/2017 1634/ 2017 3149/2017 1481/2017 1484/2017 1490/2017 1494/2017 1496/2017 1514/2017 1510/2017 1518/2017 1519/2017 1529/2017 1531/2017 1533/2017 1534/2017 1537/2017 1553/2017 1564/2017 1567/2017 1609/2017 1622/2017 1624/2017 1633/2017 1653/2017 1668/2017 1681/2017 1690/2017 Mr.Suresh Kumar for Appellant in ITXA Nos.1180, 1302, 1355, 1380, 1399, 1410, 1413, 1416, 1423, 1428, 1445, 1479, 1480, 1515, 1630, 16343149, 1481, 1490, 1494, 1496, 1514, 1510, 1518, 1519, 1531, 1533, 1534, 1537, 1564, 1567, 1609, 1624, 1633, 1668, 1681, 1690/2017 Mr.Sham Walve for Appellant in ITXA Nos.1365, 1622/2017. Mr.Rajat Pawar i/b. Mr.Tejveer Singh for Appellant in ITXA Nos.1383, 1462/2017. Mr.Ashok Kotangale for Appellant in ITXA Nos.1398, 1476/2017. Mr.N.N.Singh for Appellant ITXA Nos.1484, 1553/2017. Mr.Arvind Pinto for Appellant in ITXA Nos.1529, 1653/2017. Mr.Atul K. Jasani for Respondent in ITXA No.1380/2017. Mr.P.C.Tripathi i/b. Raj Darak for Respondent in ITXA No.1383/2017. Mr.Ruturaj H. Gurjar for Respondent in ITXA No.1462/2017. Mr.Suneet Moholkar i/b. Gabriel Pillai for Resp. in ITXA No.1476/2017. Mr.Rahul Hakani for Respondents in ITXA Nos.1485, 1531, 1543/2017. Mr.Sanjiv M. Shah for Respondents in ITXA Nos.1496, 1514/2017. Ms.Rutuja N. Pawar with S.C.Tiwari for Resp. in ITXA No.1518/2017. Mr.Rahul Hakani for Respondent in ITXA No.1531/2017. ::: Uploaded on - 30/09/2019 ::: Downloaded on - 01/10/2019 09:36:07 ::: skn 2 1180.17-itxa--.doc MrMinesh Andharia i/b. Krishna & Saurastri Associate LLP for Respondent in ITXA No.1533/2017. Mr.Jas Sanghvi i/b. PDS Legal for Respondent in ITXA No.1553/1017. Ms.Aasifa Khan for Respondent in ITXA No.1653/2017. Mr.Sameer G. Dalal for Respondent in ITXA No.1681/2017. Ms.Namrata Kasale for Respondent in ITXA No.1668/2017. CORAM : M.S. SANKLECHA AND NITIN JAMDAR, JJ. DATE : 24 September 2019. P.C. : On last date, 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 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 as provided in CBDT Circular dated 8 August 2019. 3. In above view, all 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 8 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.) ::: Uploaded on - 30/09/2019 ::: Downloaded on - 01/10/2019 09:36:07 ::: Pr. Commissioner of Income-tax v. Jagdish Master, HUF

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