Commissioner Of Income Tax vs Radhey Developers (India) ... on 22 June, 2016

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Gujarat High Court

Commissioner Of Income Tax vs Radhey Developers (India) ... on 22 June, 2016

Author: Ks Jhaveri

Bench: Ks Jhaveri, G.R.Udhwani

                 O/TAXAP/1365/2007                                                  JUDGMENT




                    IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                                     TAX APPEAL NO. 1365 of 2007



         FOR APPROVAL AND SIGNATURE:



         HONOURABLE MR.JUSTICE KS JHAVERI                                          Sd/-


         and


         HONOURABLE MR.JUSTICE G.R.UDHWANI                                         Sd/-

         ================================================================

         1     Whether Reporters of Local Papers may be allowed toYes
               see 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                           No
               as to the interpretation of the Constitution of India or
               any order made thereunder ?

         ================================================================
                       COMMISSIONER OF INCOME TAX....Appellant(s)
                                      Versus
                      RADHEY DEVELOPERS (INDIA) LTD....Opponent(s)
         ================================================================
         Appearance:
         MRS MAUNA M BHATT, ADVOCATE for the Appellant(s) No. 1
         MRS SWATI SOPARKAR, ADVOCATE for the Opponent(s) No. 1
         ================================================================

             CORAM: HONOURABLE MR.JUSTICE KS JHAVERI
                    and
                    HONOURABLE MR.JUSTICE G.R.UDHWANI




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                 O/TAXAP/1365/2007                                                JUDGMENT



                                      Date : 22/06/2016


                                     ORAL JUDGMENT

(PER : HONOURABLE MR.JUSTICE KS JHAVERI) 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 Central Board of Direct Taxes, New Delhi, vide Circular No.21/2015 dated 10.12.2015.

Insofar as High Courts are concerned, it has been decided by the Board that no appeals shall be preferred in cases where the tax effect does not exceed the monetary limit of Rs.20.00 Lacs. It is also decided that the Circular shall apply retrospectively in pending Appeals as well.

In view of the above, the appeal is not entertained and consequently, stands disposed of. Liberty to apply in case of difficulty.

Sd/-

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