The Commissioner of Income-tax-13 v. Sushma S. Daga
[Citation -2020-LL-0302-31]

Citation 2020-LL-0302-31
Appellant Name The Commissioner of Income-tax-13
Respondent Name Sushma S. Daga
Court HIGH COURT OF BOMBAY
Relevant Act Income-tax
Date of Order 02/03/2020
Judgment View Judgment
Keyword Tags prescribed limit • disputed claim • tax effect


ITXA1379_14.doc IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.1379 OF 2014 Commissioner of Income Tax-13 Appellant Vs. Sushma S. Daga Respondent Mr. P. C. Chhotaray for Appellant. Mr. Sudhir Mehta a/w. Mr. Kiran Mohite and Mr. Bhaskar Bhagat i/b. Ms Ishita B. Bhagat for Respondent. CORAM : UJJAL BHUYAN, MILIND N. JADHAV, JJ. DATE : MARCH 02, 2020 P.C. : Heard learned counsel for parties. 2. On last occasion i.e., on 10.02.2020, learned standing counsel, Revenue sought for time to obtain instructions since tax effect is below prescribed limit in terms of CBDT Circular No.17 of 2019 dated 08.08.2019. 3. Today, he submits that he has not received any instructions. 4. Be that as it may, since disputed claim is Rs.22,94,493.00, evidently appeal would be covered by aforesaid CBDT Circular. same is accordingly disposed of as withdrawn. 5. However, liberty is granted to Revenue to seek revival of appeal in event it is found that appeal falls within any of exceptions provided under said circular. 6. Court fee to be refunded as per rules. (MILIND N. JADHAV, J.) (UJJAL BHUYAN, J.) Minal Parab 1/1 Uploaded on - 03/03/2020 Downloaded on - 05/03/2020 14:24:49 Commissioner of Income-tax-13 v. Sushma S. Daga
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