The Income Tax Appeal was dismissed as withdrawn. The appellant, representing the Revenue, withdrew the appeal citing low tax effect below the threshold limits specified in a Central Board of Direct Tax Circular, even though tax effect was stated as Rs. 18.84 lakhs.
Appeal dismissed as withdrawn. Refund of Court fees as per Rules.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
2274-13-itxa=.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 2274 OF 2013
The Commissioner of Income Tax-16 v/s.
The Commissioner of Income Tax-16 .. Appellant v/s. Rahul Doctor .. Respondent
Mr. A.R. Malhotra a/w N.A. Kazi for the appellant
Mr. Karan Adik a/w Hussien Bengali i/b Jayakar & Partners for the respondent
CORAM : M.S. SANKLECHA & B.P. COLABAWALLA, J.J. DATED : 12th JANUARY, 2016.
P.C.
Mr. Malhotra, learned Counsel for the Revenue states that the tax effect involved in the present appeal as indicated in para 11A of the Appeal Memo is Rs.18.84 lakhs. He further states that in view of the Central Board of Direct Tax Circular No.21/15 dated 10th December 2015, the tax effect being less than the threshold limits provided therein for challenging an order of the Tribunal before this Court, he does not press the present appeal.
(B.P. COLABAWALLA, J.) (M.S. SANKLECHA, J.)
1 of 1
Uday S. Jagtap
Commissioner of Income Tax-16
Rahul Doctor
M.S. Sanklecha
B.P. Colabawalla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
