Gujarat High Court
Dcit Central Circle-1 Baroda vs Hasmukh M Patel....Opponent(S) on 9 August, 2016
Author: Ks Jhaveri
Bench: Ks Jhaveri, G.R.Udhwani
O/TAXAP/2452/2009 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 2452 of 2009
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR.JUSTICE KS JHAVERI Sd/-
and
HONOURABLE MR.JUSTICE G.R.UDHWANI Sd/-
================================================================
1 Whether Reporters of Local Papers may be allowed to seeYes
the judgment ?
2 To be referred to the Reporter or not ? No
3 Whether their Lordships wish to see the fair copy of the No
judgment ?
4 Whether this case involves a substantial question of law as No
to the interpretation of the Constitution of India or any
order made thereunder ?
================================================================
DCIT CENTRAL CIRCLE-1 BARODA....Appellant(s)
Versus
HASMUKH M PATEL....Opponent(s)
================================================================
Appearance:
MR KM PARIKH, ADVOCATE for the Appellant(s) No. 1
DS AFF.NOT FILED (R) for the Opponent(s) No. 1
MRS SWATI SOPARKAR, ADVOCATE for the Opponent(s) No. 1
================================================================
CORAM: HONOURABLE MR.JUSTICE KS JHAVERI
and
HONOURABLE MR.JUSTICE G.R.UDHWANI
Page 1 of 3
HC-NIC Page 1 of 3 Created On Thu Aug 11 02:23:33 IST 2016
O/TAXAP/2452/2009 JUDGMENT
Date : 09/08/2016
ORAL JUDGMENT
(PER : HONOURABLE MR.JUSTICE KS JHAVERI) The monetary limits and other conditions for filing departmental appeals (in Income- tax matters) before the Appellate Tribunal, High Courts and SLP before the Supreme Court have been revised by the Central Board of Direct Taxes, New Delhi, vide Circular No.21/2015 dated 10.12.2015.
Insofar as High Courts are concerned, it has been decided by the Board that no appeals shall be preferred in cases where the tax effect does not exceed the monetary limit of Rs.20.00 Lacs. It is also decided that the Circular shall apply retrospectively in pending Appeals as well.
In view of the above, these appeals are not entertained and consequently, stand disposed of. Liberty to apply in case of difficulty.
Sd/-
(K.S. JHAVERI, J.) Page 2 of 3 HC-NIC Page 2 of 3 Created On Thu Aug 11 02:23:33 IST 2016 O/TAXAP/2452/2009 JUDGMENT Sd/-
(G.R. UDHWANI, J.) Caroline Page 3 of 3 HC-NIC Page 3 of 3 Created On Thu Aug 11 02:23:33 IST 2016