Gujarat High Court
Commissioner Of Income Tax-Ii vs Mayur Polypack Pvt Ltd....Opponent(S) on 15 June, 2016
Author: Ks Jhaveri
Bench: Ks Jhaveri, G.R.Udhwani
O/TAXAP/1483/2009 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 1483 of 2009
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COMMISSIONER OF INCOME TAX-II....Appellant(s)
Versus
MAYUR POLYPACK PVT 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 KS JHAVERI
and
HONOURABLE MR.JUSTICE G.R.UDHWANI
Date : 15/06/2016
ORAL ORDER
(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 Page 1 of 2 HC-NIC Page 1 of 2 Created On Sat Jun 18 02:23:08 IST 2016 O/TAXAP/1483/2009 ORDER 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/-
(K.S. JHAVERI, J.) Sd/-
(G.R. UDHWANI, J.) CAROLINE Page 2 of 2 HC-NIC Page 2 of 2 Created On Sat Jun 18 02:23:08 IST 2016