Gujarat High Court
Commissioner Of Income Tax-Iii vs Parikh Enterprises Pvt. ... on 30 June, 2016
Author: Ks Jhaveri
Bench: Ks Jhaveri, G.R.Udhwani
O/TAXAP/921/2008 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 921 of 2008
With
TAX APPEAL NO. 922 of 2008
With
TAX APPEAL NO. 926 of 2008
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR.JUSTICE KS JHAVERI
and
HONOURABLE MR.JUSTICE G.R.UDHWANI
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1 Whether Reporters of Local Papers may be allowed
to see the judgment ?
2 To be referred to the Reporter or not ?
3 Whether their Lordships wish to see the fair copy of
the judgment ?
4 Whether this case involves a substantial question of
law as to the interpretation of the Constitution of
India or any order made thereunder ?
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COMMISSIONER OF INCOME TAX-III....Appellant(s)
Versus
PARIKH ENTERPRISES PVT. LTD.....Opponent(s)
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Appearance:
MR.VARUN K.PATEL, ADVOCATE for the Appellant(s) No. 1
MRS SWATI SOPARKAR, ADVOCATE for the Opponent(s) No. 1
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O/TAXAP/921/2008 JUDGMENT
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CORAM: HONOURABLE MR.JUSTICE KS JHAVERI
and
HONOURABLE MR.JUSTICE G.R.UDHWANI
Date : 30/06/2016
ORAL JUDGMENT
(PER : HONOURABLE MR.JUSTICE KS JHAVERI)
1. Being aggrieved and dissatisfied with the impugned judgment and order passed by the Income Tax Appellate Tribunal, Ahmedabad Bench, the revenue has preferred the present Tax Appeals assailing the following orders Tax Appeal Date of ITA / IT(SS) No. Assessment No. Tribunal's Year order 921 of 2008 21.09.2007 3502/Ahd/2007 2000-01 922 of 2008 26.10.2007 288/Ahd/2003 Block assessment period 01.04.1990 to 28.06.2000 926 of 2008 13.07.2007 287/Ahd/2003 Block assessment period 01.04.1990 to 28.06.2000
2. It may be noted that 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 Board. Insofar as High Courts are concerned, it has been decided by Page 2 of 3 HC-NIC Page 2 of 3 Created On Sat Jul 02 02:48:28 IST 2016 O/TAXAP/921/2008 JUDGMENT the Board vide Circular No. 21/2015 dated 10.12.2015 that no appeals shall be preferred in cases where the tax effect does not exceed the monetary limit of Rs. 20.00 lacs. Therefore, these appeals are not entertained and is disposed of accordingly. The questions are answered in favour of the assessee and against the revenue.
3. These appeals are dismissed on the ground of smallness of amount. Liberty to revive in case of difficulty.
(K.S.JHAVERI, J.) (G.R.UDHWANI, J.) divya Page 3 of 3 HC-NIC Page 3 of 3 Created On Sat Jul 02 02:48:28 IST 2016