Gujarat High Court
Commissioner Of Income Tax-Iv vs Vishal Exports Overseas ... on 18 July, 2016
Author: Ks Jhaveri
Bench: Ks Jhaveri, G.R.Udhwani
O/TAXAP/1131/2008 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 1131 of 2008
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR.JUSTICE KS JHAVERI sd/-
and
HONOURABLE MR.JUSTICE G.R.UDHWANI sd/-
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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 ?
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COMMISSIONER OF INCOME TAX-IV....Appellant(s)
Versus
VISHAL EXPORTS OVERSEAS LTD....Opponent(s)
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Appearance:
MR NITIN K MEHTA, 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 : 18/07/2016
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O/TAXAP/1131/2008 JUDGMENT
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, this appeal is not entertained and consequently, stand disposed of. Liberty to apply in case of difficulty.
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