Gujarat High Court
The Commissioner Of Income Tax-I vs J.K. Transport & Construction ... on 8 June, 2016
Author: Ks Jhaveri
Bench: Ks Jhaveri, G.R.Udhwani
O/TAXAP/103/2008 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 103 of 2008
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THE COMMISSIONER OF INCOME TAX-I....Appellant(s)
Versus
J.K. TRANSPORT & CONSTRUCTION CO.....Opponent(s)
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Appearance:
MR PRANAV G DESAI, ADVOCATE for the Appellant(s) No. 1
RULE SERVED for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE KS JHAVERI
and
HONOURABLE MR.JUSTICE G.R.UDHWANI
Date : 08/06/2016
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE KS JHAVERI)
1. This Tax Appeal u/s.260A of the Income Tax Act, 1961 is preferred against the order dated 06.08.2007 passed by the Income Tax Appellate Tribunal, Rajkot Bench in ITA No. 124/RJT/2007 raising the following substantial question of law for our consideration:
"Whether on the facts and in the circumstances of the case, the Appellant Tribunal is right in dismissing the appeal on the basis of monetary limit for filing appeal fixed by the department without going into the merits of the case?"
2. It may be noted that the monetary limits and other conditions for filing departmental appeals (in Incometax matters) before the Appellate Page 1 of 2 HC-NIC Page 1 of 2 Created On Fri Jun 10 01:39:31 IST 2016 O/TAXAP/103/2008 ORDER 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.
3. In view of the above Circular, this appeal does not deserve to be entertained. Consequently, the appeal is dismissed.
(K.S.JHAVERI, J.) (G.R.UDHWANI, J.) niru* Page 2 of 2 HC-NIC Page 2 of 2 Created On Fri Jun 10 01:39:31 IST 2016