IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1078 OF 2019 Pr. Commissioner of Income Tax-5 .. Appellant Vs Fancy Diamonds India Pvt. Ltd. .. Respondent And INCOME TAX APPEAL NO. 1228 OF 2019 Pr. Commissioner of Income Tax-27 .. Appellant Vs Skyline Prashasti .. Respondent Mr.N.C.Mohanty, for Appellant in ITXA No.1078 of 2019. Mr.Suresh Kumar, for Appellant in ITXA No.1228 of 2019. CORAM : NITIN JAMDAR & M.S.KARNIK , JJ. Date : 17 December 2019. P.C. : learned Counsel appearing in support of appeal, on instructions, seek to withdraw above appeals. This for reason that tax effect involved in present appeals is less than threshold limit of Rs.1 crore as provided in Circular No.17/2019 dated 8 August 2019 which modified earlier Circular No.3/2018 2 65 & 70 ITXA 1078 & 1228-19.doc dated 11 July 2018. Accordingly, appeals are disposed of as withdrawn. 2. Refund of court fee as per rules. M.S.KARNIK, J. NITIN JAMDAR, J. Pr. Commissioner of Income-tax-5 v. Fancy Diamonds India Pvt. Ltd