IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1071 OF 2017 Pr. Commissioner of Income Tax-18 .. Appellant Vs Rakeshkumar M. Gupta .. Respondent And NOTICE OF MOTION NO. 972 OF 2019 IN INCOME TAX APPEAL NO. 334 OF 2017 Pr. Commissioner of Income Tax-10 .. Appellant Vs M/s.Petrochem Middle East India Pvt. Ltd. .. Respondent Mr.Suresh Kumar, for Appellant in ITXA No.1071 of 2017. Mr.Akhileshwar Sharma, for Appellant in NMA No.972 of 2019. Rupal Vora i/b V.B.Patel, for Respondent in NMA No.972 of 2019. CORAM : NITIN JAMDAR & M.S.KARNIK , JJ. Date : 10 January 2020. P.C. : learned counsel appearing in support of appeals, on instructions, seek to withdraw these appeals. This for reason that tax effect involved in these appeals is less than threshold limit of Rs.1 crore as provided in Circular No.17/2019 dated 8 August 2 74 & 75 ITXA 1071-17 & NMA 972-19 in ITXA .....doc 2019 which modified earlier Circular No.3/2018 dated 11 July 2018. Accordingly, all appeals are disposed of as withdrawn. 2. Refund of court fee as per rules. M.S.KARNIK, J. NITIN JAMDAR, J. Digitally signed by Maria Maria Luiza Luiza Sequeira Pr. Commissioner of Income-tax-18 v. Rakeshkumar M. Gupta