The High Court dismissed the income-tax appeal as withdrawn, relying on Circular No. 17 of 2019 which allows dismissal if the tax effect is below one crore rupees, permitting revival upon exceptions.
The appeal stood dismissed as withdrawn; court fee may be returned.
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.
Sonali Kilaje
3-ITXA-1427-17.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1427 OF 2017
Commissioner of Income Tax- LTU .. Appellant v/s.
Aditya Birla Minacs BPO Pvt. Ltd. .. Respondent
Mr. Suresh Kumar a/w. Ms. Priyanka Tiwary for the Appellant. Mr. Atul K. Jasani for the Respondent.
CORAM: UJJAL BHUYAN & MILIND N. JADHAV, JJ.
DATE : FEBRUARY 11, 2020
P. C :-
counsel revenue for the appellant and Mr.Atul Jasani, learned counsel for the respondent-assessee.
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Sonali Kilaje
3-ITXA-1427-17.doc
Appellate Tribunal, "K" Bench, Mumbai ( “Tribunal” for short) in Income Tax Appeal No. 566/Mum/2015 for the Assessment Year 2010-11.
for time to ascertain the tax efect involved in this appeal and also to take instructions in terms of the aforesaid circular.
learned standing counsel submits that he has not received any instruction.
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Sonali Kilaje
3-ITXA-1427-17.doc
(MILIND N. JADHAV, J.)
(UJJAL BHUYAN, J.)
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2 issues framed by the court
Whether the income-tax appeal remains maintainable in light of Circular No. 17 of 2019 regarding the enhanced tax-effect limit.
Whether the assessment year falls within the jurisdiction of the High Court for enhancement beyond the prescribed limit.
2 provisions across 2 enactments
Commissioner of Income Tax -LTU
Aditya Birla Minacs BPO Pvt. Ltd.
Ujjal Bhuyan
Milind N. Jadhav
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
