Gujarat High Court
The Commissioner Of Income Tax-I vs Vrundavan Roller & Flour ... on 10 June, 2016
Author: Ks Jhaveri
Bench: Ks Jhaveri
O/TAXAP/1252/2008 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 1252 of 2008
With
CIVIL APPLICATION (OJ) NO. 156 of 2010
In
TAX APPEAL NO. 1252 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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THE COMMISSIONER OF INCOME TAX-I....Appellant(s)
Versus
VRUNDAVAN ROLLER & FLOUR MILLS....Opponent(s)
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Appearance:
MRS MAUNA M BHATT, ADVOCATE for the Appellant(s) No. 1
MRS SWATI SOPARKAR, ADVOCATE for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE KS JHAVERI
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O/TAXAP/1252/2008 JUDGMENT
and
HONOURABLE MR.JUSTICE G.R.UDHWANI
Date : 10/06/2016
ORAL JUDGMENT
(PER : HONOURABLE MR.JUSTICE KS JHAVERI)
1. By way of this appeal, the appellant-revenue has challenged the judgment and order dated 18.10.2007 passed by the Income-tax Appellate Tribunal, Rajkot Bench in ITA (SS) A No. 61/Rjt/2003 for the block period from 01.04.1994 to 31.03.2000 and upto 08.08.2000.
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, this appeal is not entertained and is disposed of accordingly. The questions are answered in favour of the assessee and against the revenue. Liberty to revive in case of difficulty. Application also stands disposed of accordingly.
(K.S.JHAVERI, J.)
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O/TAXAP/1252/2008 JUDGMENT
(G.R.UDHWANI, J.)
divya
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