Gujarat High Court
Commissioner Of Income Tax-Iv vs Mukesh Rampurushottam ... on 30 June, 2016
Author: Ks Jhaveri
Bench: Ks Jhaveri, G.R.Udhwani
O/TAXAP/1185/2008 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 1185 of 2008
With
TAX APPEAL NO. 1186 of 2008
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR.JUSTICE KS JHAVERI
and
HONOURABLE MR.JUSTICE G.R.UDHWANI
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1 Whether Reporters of Local Papers may be allowed
to see the judgment ?
2 To be referred to the Reporter or not ?
3 Whether their Lordships wish to see the fair copy of
the judgment ?
4 Whether this case involves a substantial question of
law as to the interpretation of the Constitution of
India or any order made thereunder ?
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COMMISSIONER OF INCOME TAX-IV....Appellant(s)
Versus
MUKESH RAMPURUSHOTTAM AGARWAL....Opponent(s)
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Appearance:
MR.VARUN K.PATEL, ADVOCATE for the Appellant(s) No. 1
RULE UNSERVED for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE KS JHAVERI
and
HONOURABLE MR.JUSTICE G.R.UDHWANI
Date : 30/06/2016
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O/TAXAP/1185/2008 JUDGMENT
ORAL JUDGMENT
(PER : HONOURABLE MR.JUSTICE KS JHAVERI)
1. By way of these appeals, the appellant-revenue has challenged the judgment and orders dated 31.08.2007 & 11.09.2007 passed by the Income-tax Appellate Tribunal, Ahmedabad Bench 'B/'C'' in ITA No. 2084/Ahd/2003 & 3066/Ahd/2003 for the assessment years 1999-00 & 2000-01 respectively.
2. It may be noted that 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 Board. Insofar as High Courts are concerned, it has been decided by the Board vide Circular No. 21/2015 dated 10.12.2015 that no appeals shall be preferred in cases where the tax effect does not exceed the monetary limit of Rs. 20.00 lacs. Therefore, these appeals are not entertained and is disposed of accordingly. The questions are answered in favour of the assessee and against the revenue. These appeals are dismissed on the ground of smallness of amount. Liberty to revive in case of difficulty.
(K.S.JHAVERI, J.) (G.R.UDHWANI, J.) divya Page 2 of 2 HC-NIC Page 2 of 2 Created On Sat Jul 02 02:48:35 IST 2016