Gujarat High Court
The Pr.Commissioner Of Income ... vs Shri Ramanlal C.Patel....Opponent(S) on 15 February, 2016
Author: Harsha Devani
Bench: Harsha Devani, G.R.Udhwani
O/TAXAP/910/2015 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 910 of 2015
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THE PR.COMMISSIONER OF INCOME TAX-3.AHMEDABAD....Appellant(s)
Versus
SHRI RAMANLAL C.PATEL....Opponent(s)
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Appearance:
MR.VARUN K.PATEL, ADVOCATE for the Appellant(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE MR.JUSTICE G.R.UDHWANI
Date : 15/02/2016
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. At the outset, Mr. Varun K. Patel, learned standing counsel for the appellant has submitted that the tax effect involved in this appeal is less than Rs.20,00,000/-.
2. Having regard to the fact that the tax effect in this appeal is less than Rs.20,00,000/-, in the light of the Circular No.21/2015 dated 10th December, 2015 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes which provides that no appeal wherein the tax effect does not exceed the monetary limit of Rs.20,00,000/- shall be filed before the High Court and has also been made retrospectively applicable to pending appeals, the learned advocate for the appellant does not press Page 1 of 2 HC-NIC Page 1 of 2 Created On Thu Feb 18 01:34:08 IST 2016 O/TAXAP/910/2015 ORDER the present appeal.
3. The appeal is accordingly disposed of as not pressed in the light of the Circular dated 10th December, 2015. However, in case there is any error in the computation of the tax effect involved or if for any reason, the circular is not applicable, it would be open for the appellant to seek revival of the appeal.
(HARSHA DEVANI, J.) (G.R.UDHWANI, J.) zgs Page 2 of 2 HC-NIC Page 2 of 2 Created On Thu Feb 18 01:34:08 IST 2016