Pr. Commissioner of Income-tax, Central-3 v. Arnav Gruha Ltd - 2020-LL-0114-32

Citation	2020-LL-0114-32
Appellant Name	Pr. Commissioner of Income-tax, Central-3
Respondent Name	Arnav Gruha Ltd.
Court	HIGH COURT OF BOMBAY
Relevant Act	Income-tax
Date of Order	14/01/2020
Judgment	View Judgment
Keyword Tags	tax effect
Bot Summary:	Mr.A.K.Saxena for the Appellant. P.C. : On 17 December 2019, the following order was passed: None appears for the Appellant. The tax effect involved in these Appeals is below the limit stipulated in the Central Board of Direct Taxes Circular No.17/2019 dated 8 August 2019 which modified the earlier Circular No.3/2018 dated 11 July 2018. Place the Appeals under the caption, for dismissal on 14 January 2020. Doc The learned counsel who now appears for the Appellant states that he has no instructions as on date. In view of the fact the tax effect involved in this appeal is less than the threshold limit of Rs. 1.00 crore as provided in the CBDT Circular dated 8 August 2019, the present appeal is disposed of. In case, upon examination, it is found by the Appellant- Revenue that the tax effect involved in this appeal is not less than the threshold limit of Rs.1.00 crore, liberty to the Appellant to seek restoration of the matter.

skn 1 7-1569.19-itxa.doc IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1569 OF 2019 Pr.Commissioner of Income Tax, Central-3. Appellant. V/s. Arnav Gruha Ltd. Respondent. Mr.A.K.Saxena for Appellant. CORAM : NITIN JAMDAR AND Digitally signed by Sanjay K. Sanjay K. M.S. KARNIK, JJ. Nanoskar Nanoskar Date: 2020.01.17 12:10:32 +0530 DATE : 14 January 2020. P.C. : On 17 December 2019, following order was passed: None appears for Appellant. 2. Today these matters are placed under caption, for withdrawal . tax effect involved in these Appeals is below limit stipulated in Central Board of Direct Taxes Circular No.17/2019 dated 8 August 2019 which modified earlier Circular No.3/2018 dated 11 July 2018. 3. Place Appeals under caption, for dismissal on 14 January 2020. skn 2 7-1569.19-itxa.doc learned counsel who now appears for Appellant states that he has no instructions as on date. 2. In view of fact tax effect involved in this appeal is less than threshold limit of Rs. 1.00 crore as provided in CBDT Circular dated 8 August 2019, present appeal is disposed of. 3. In case, upon examination, it is found by Appellant- Revenue that tax effect involved in this appeal is not less than threshold limit of Rs.1.00 crore, liberty to Appellant to seek restoration of matter. (M.S. KARNIK, J.) (NITIN JAMDAR, J.) Pr. Commissioner of Income-tax, Central-3 v. Arnav Gruha Ltd

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