Gujarat High Court
The Commissioner Of Income Tax-Iv vs Sanskrut Comfort System Ltd. (Now Known ... on 14 June, 2016
Author: Ks Jhaveri
Bench: Ks Jhaveri, G.R.Udhwani
O/TAXAP/441/2008 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 441 of 2008
With
TAX APPEAL NO. 442 of 2008
With
TAX APPEAL NO. 820 of 2008
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 YES
to see the judgment ?
2 To be referred to the Reporter or not ? NO
3 Whether their Lordships wish to see the fair copy of NO
the judgment ?
4 Whether this case involves a substantial question of NO
law as to the interpretation of the Constitution of
India or any order made thereunder ?
==========================================================
THE COMMISSIONER OF INCOME TAX-IV....Appellant(s)
Versus
SANSKRUT COMFORT SYSTEM LTD. (NOW KNOWN AS SYMPHONY
COMFORT....Opponent(s)
==========================================================
Appearance:
MR NITIN K MEHTA, ADVOCATE for the Appellant(s) No. 1
MRS SWATI SOPARKAR, ADVOCATE for the Opponent(s) No. 1
==========================================================
Page 1 of 3
HC-NIC Page 1 of 3 Created On Thu Jun 16 02:16:51 IST 2016
O/TAXAP/441/2008 JUDGMENT
CORAM: HONOURABLE MR.JUSTICE KS JHAVERI
and
HONOURABLE MR.JUSTICE G.R.UDHWANI
Date : 14/06/2016
ORAL JUDGMENT
(PER : HONOURABLE MR.JUSTICE KS JHAVERI)
1. The monetary limits and other conditions for filing departmental appeals (in Incometax 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.
2. 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.
3. In view of the above Circular, these appeals are not entertained and consequently, stand disposed of. Liberty to apply in case of difficulty.
(K.S.JHAVERI, J.)
Page 2 of 3
HC-NIC Page 2 of 3 Created On Thu Jun 16 02:16:51 IST 2016
O/TAXAP/441/2008 JUDGMENT
(G.R.UDHWANI, J.)
sompura
Page 3 of 3
HC-NIC Page 3 of 3 Created On Thu Jun 16 02:16:51 IST 2016