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Gujarat High Court

Commissioner Of Income Tax-Ii vs Electro Ferro Alloys (P) ... on 2 February, 2016

Author: Akil Kureshi

Bench: Akil Kureshi, Mohinder Pal

         O/TAXAP/1279/2011                                                  ORDER




          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                        TAX APPEAL NO. 1279 of 2011


                                        With
                        TAX APPEAL NO. 1281 of 2011
                                        With
                        TAX APPEAL NO. 1280 of 2011
                                        With
                         TAX APPEAL NO. 468 of 2012
                                        With
                         TAX APPEAL NO. 220 of 2012
                                        With
                         TAX APPEAL NO. 219 of 2012
                                        With
                             TAX APPEAL NO. 47 of 2012
                                        With
                        TAX APPEAL NO. 1428 of 2011
                                        With
                         TAX APPEAL NO. 483 of 2012
                                        With
                         TAX APPEAL NO. 486 of 2012
                                        With
                         TAX APPEAL NO. 577 of 2012
                                        With
                         TAX APPEAL NO. 651 of 2012
                                        With
                         TAX APPEAL NO. 563 of 2013
                                        With
                         TAX APPEAL NO. 568 of 2013
                                        With
                         TAX APPEAL NO. 569 of 2013
                                        With
                         TAX APPEAL NO. 719 of 2013
                                        With
                         TAX APPEAL NO. 754 of 2013
                                        With
                         TAX APPEAL NO. 948 of 2013


                                      Page 1 of 4

HC-NIC                             Page 1 of 4      Created On Thu Feb 04 01:57:38 IST 2016
          O/TAXAP/1279/2011                                                  ORDER



                                        With
                         TAX APPEAL NO. 949 of 2013
                                        With
                        TAX APPEAL NO. 1160 of 2013
                                        With
                        TAX APPEAL NO. 1161 of 2013
                                        With
                         TAX APPEAL NO. 529 of 2014
                                        With
                         TAX APPEAL NO. 533 of 2014
                                        With
                        TAX APPEAL NO. 1207 of 2014
                                        With
                        TAX APPEAL NO. 1209 of 2014
                                        With
                        TAX APPEAL NO. 1311 of 2014
                                        With
                        TAX APPEAL NO. 1314 of 2014
                                        With
                         TAX APPEAL NO. 205 of 2015
                                        With
                         TAX APPEAL NO. 382 of 2015
                                        With
                         TAX APPEAL NO. 757 of 2015
                                        With
                         TAX APPEAL NO. 386 of 2015
                                        With
                         TAX APPEAL NO. 484 of 2012
                                         TO
                         TAX APPEAL NO. 485 of 2012
                                        With
                        TAX APPEAL NO. 1208 of 2014
                                        With
                        TAX APPEAL NO. 1312 of 2014
                                         TO
                        TAX APPEAL NO. 1313 of 2014
                                        With
                             TAX APPEAL NO. 12 of 2011


                                      Page 2 of 4

HC-NIC                             Page 2 of 4      Created On Thu Feb 04 01:57:38 IST 2016
                    O/TAXAP/1279/2011                                                   ORDER



                                                    TO
                                       TAX APPEAL NO. 13 of 2011
                                                   With
                                  TAX APPEAL NO. 1421 of 2010
                                                    TO
                                  TAX APPEAL NO. 1426 of 2010
                                                   With
                                   TAX APPEAL NO. 816 of 2011
         ==========================================================
                       COMMISSIONER OF INCOME TAX-II....Appellant(s)
                                        Versus
                       ELECTRO FERRO ALLOYS (P) 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 AKIL KURESHI
                          and
                          HONOURABLE MR.JUSTICE MOHINDER PAL

                                            Date : 02/02/2016


                                             ORAL ORDER

(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)   Learned counsel for the Revenue agrees that in all these appeals,  the tax effect involved is below the minimum threshold level prescribed  by the CBDT in its circular dated 15.12.2015 which would apply to all  pending appeals also. In that view of the matter, all tax appeals are  disposed   of   having   low   tax  effect.   Counsel   for   the   Revenue  however,  submitted   that   said   circular   provides   for   exception.   None   of   the  exceptions are pointed out to us in these appeals, however liberty is  granted to apply in case of difficulty.



                                                                              (AKIL KURESHI, J.)


                                                 Page 3 of 4

HC-NIC                                        Page 3 of 4      Created On Thu Feb 04 01:57:38 IST 2016
                  O/TAXAP/1279/2011                                            ORDER




                                                                   (MOHINDER PAL, J.)
         raghu




                                        Page 4 of 4

HC-NIC                               Page 4 of 4      Created On Thu Feb 04 01:57:38 IST 2016