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Gujarat High Court

Commissioner Of Income Tax I vs Arvind Mills Ltd on 14 October, 2020

Author: Vikram Nath

Bench: Vikram Nath, J.B.Pardiwala

      C/TAXAP/1108/2013                                IA ORDER




         IN THE HIGH COURT OF GUJARAT AT AHMEDABAD


       MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2020
                 In R/TAX APPEAL NO. 1108 of 2013
                               With
       MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2020
                   In R/TAX APPEAL NO. 63 of 2018
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       MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2020
                  In R/TAX APPEAL NO. 375 of 2018
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       MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2020
                 In R/TAX APPEAL NO. 1031 of 2018
                               With
       MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2020
                  In R/TAX APPEAL NO. 485 of 2019
                               With
       MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2020
                  In R/TAX APPEAL NO. 775 of 2011
                               With
       MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2020
                 In R/TAX APPEAL NO. 1060 of 2011
                               With
       MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2020
                  In R/TAX APPEAL NO. 143 of 2012
                               With
       MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2020
                  In R/TAX APPEAL NO. 144 of 2012
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COMMISSIONER OF INCOME TAX I Versus ARVIND MILLS LTD ========================================================== Appearance:

MR MANISH BHATT, SENIOR ADVOCATE ASSISTED BY MRS MAUNA M BHATT for the PETITIONER(s) No. for the RESPONDENT(s) No. ========================================================== CORAM:HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH and HONOURABLE MR. JUSTICE J.B.PARDIWALA Date : 14/10/2020 IA ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)
1. All the captioned Tax Appeals were ordered to be disposed of by this Court on the ground of low tax effect.
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C/TAXAP/1108/2013 IA ORDER
2. By these Miscellaneous Civil Applications, it is pointed out by the Revenue that inadvertently the captioned Tax Appeals have been disposed of on the ground of low tax effect. Mr. M.R. Bhatt, learned Senior Counsel appearing for the Revenue pointed out that in all the above Tax Appeals, the valuation involved is more than Rs.1.00 Crore and in such circumstances, the appeals would not be covered under the Circular No. 17/19 dated 8th August, 2019 issued by the Government of India, Department of Revenue.
3. In such circumstances referred to above, we recall our orders passed in the captioned Tax Appeals and restore them to their original files. The Registry shall notify the Tax Appeals for hearing in usual course.
4. All the Miscellaneous Civil Applications stand disposed of.

(VIKRAM NATH, CJ) (J. B. PARDIWALA, J) A. B. VAGHELA/RADHAN Page 2 of 2 Downloaded on : Fri Oct 16 02:06:37 IST 2020