Gujarat High Court
Principal Commissiner Of Income Tax-3 vs Devendra Naranbhai Patel on 27 January, 2020
Author: J.B.Pardiwala
Bench: J.B.Pardiwala, Bhargav D. Karia
C/TAXAP/466/2018 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 466 of 2018
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PRINCIPAL COMMISSINER OF INCOME TAX-3
Versus
DEVENDRA NARANBHAI PATEL
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Appearance:
MRS MAUNA M BHATT(174) for the Appellant(s) No. 1
MR MANISH J SHAH(1320) for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA
and
HONOURABLE MR. JUSTICE BHARGAV D. KARIA
Date : 27/01/2020
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA)
1. The Registry has notified the appeal for the purpose of passing an appropriate order. The captioned appeal has been notified because of the low tax effect. The appeal is to be disposed of keeping in mind the Circular No.17/2019, dated 8th August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi.
2. This tax appeal is not pressed in view of the low tax effect having regard to the Circular No.17/2019, dated 8th August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi.
3. According to the new policy as reflected from the Circular referred to above, the table for monetary limits is as follows: Page 1 of 2 Downloaded on : Mon Jun 15 09:39:52 IST 2020 C/TAXAP/466/2018 ORDER Sr. Appeals/SLPs in Incometax matters Monetary Limit No. (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000
4. In view of the aforesaid, the appeal is disposed of accordingly. In case of any difficulty, we reserve the liberty for the Revenue to revive the tax appeal.
(J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) KUMAR ALOK Page 2 of 2 Downloaded on : Mon Jun 15 09:39:52 IST 2020