Gujarat High Court
The Commissioner Of Income Tax Ii vs Chhabildas Popatlal ... on 17 December, 2014
Bench: Ks Jhaveri, K.J.Thaker
O/TAXAP/1245/2007 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 1245 of 2007
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THE COMMISSIONER OF INCOME TAX II....Appellant(s)
Versus
CHHABILDAS POPATLAL KAKKAD....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 K.J.THAKER
Date : 17/12/2014
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE KS JHAVERI)
1. This appeal under Section 260A of the Income Tax Act, 1961 is filed against the judgment and order dated 18/05/2007 passed by the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench in ITA No. 470/RJT/2006.
2. In our view, the amount involved in the present case is small and there is law revenue effect and therefore, as per CBDT Instruction No. 1979 dated 27/03/2000 and 2 of 2005 as well as the provisions of Section 268 of the Income Tax Act, 1961, the Page 1 of 2 O/TAXAP/1245/2007 ORDER revenue ought not to have come in appeal where the amount involved is less than Rs.1/ lakh and accordingly, present appeal is not entertained and dismissed. Notice discharged.
[ K. S. Jhaveri, J. ] [ K. J. Thaker, J. ] hiren Page 2 of 2