Gujarat High Court
Commissioner Of Income TaxIi vs E Infochips Ltd....Opponent(S) on 27 February, 2017
Bench: M.R. Shah, B.N. Karia
O/TAXAP/1944/2010 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 1944 of 2010
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR.JUSTICE M.R. SHAH sd/
and
HONOURABLE MR.JUSTICE B.N. KARIA sd/
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1 Whether Reporters of Local Papers may be allowed to see NO
the judgment ?
2 To be referred to the Reporter or not ? NO
3 Whether their Lordships wish to see the fair copy of the NO
judgment ?
4 Whether this case involves a substantial question of law as NO
to the interpretation of the Constitution of India or any
order made thereunder ?
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COMMISSIONER OF INCOME TAXII....Appellant(s)
Versus
E INFOCHIPS LTD....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 M.R. SHAH
and
HONOURABLE MR.JUSTICE B.N. KARIA
Date : 27/02/2017
ORAL JUDGMENT
(PER : HONOURABLE MR.JUSTICE M.R. SHAH) 1.0. Feeling aggrieved and dissatisfied with the impugned judgment and order passed by the Income Tax Appellate Tribunal, Ahmedabad in ITA No.3040/AHD/2004 dated 05.09.2008 for AY 2000 01, the Revenue has preferred the present appeal with the following question of law.
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O/TAXAP/1944/2010 JUDGMENT
"Whether the Appellate Tribunal is right in law and on facts in reversing the order passed by CIT(A) and whereby deleting the disallowance made by the Assessing Officer u/s 36(1) (va) and u/s. 43 B of the Act in respect of Employees Contribution of PF dues ?"
2.0. It is not in dispute that the tax amount involved in the present appeal would be Rs. 2,49,095/ i.e. below the monetary limit prescribed by the CBDT to prefer appeal before this Court. Considering the CBDT circular no. 21 of 2015 issued by the CBDT and as the amount involved in the present appeal is less than monetary limit prescribed by the CBDT to prefer the appeal, the present appeal is disposed of without entering into the merits of the case and / or without answering the question raised, merely on the ground of low tax effect. Under the circumstances, present appeal stands disposed of on the ground of low tax effect.
sd/ (M.R. SHAH, J.) sd/ (B.N. KARIA, J.) Kaushik Page 2 of 2 HC-NIC Page 2 of 2 Created On Tue Feb 28 00:14:59 IST 2017