Gujarat High Court
The Commissioner Of Income Tax- I vs Samir Synthetics Mill....Opponent(S) on 8 June, 2016
Author: Ks Jhaveri
Bench: Ks Jhaveri, G.R.Udhwani
O/TAXAP/199/2008 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 199 of 2008
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THE COMMISSIONER OF INCOME TAX- I....Appellant(s)
Versus
SAMIR SYNTHETICS MILL....Opponent(s)
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Appearance:
MRS MAUNA M BHATT, ADVOCATE for the Appellant(s) No. 1
MR SN DIVATIA, 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 : 08/06/2016
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE KS JHAVERI)
1..This Tax Appeal u/s.260A of the Income Tax Act, 1961 is preferred against the order dated 25.01.2007 passed by the Income Tax Appellate Tribunal, Ahmedabad Bench "B" in ITA No. 210/Ahd/1998 raising the following substantial question of law for our consideration:
"Whether the Appellate Tribunal is right in law and on the facts in confirming the order passed by the CIT (A) deleting the addition of Rs. 14,23,340/ made in respect of unaccounted purchases found during the course of search and seizure operation carried out by the Central Excise Department?
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O/TAXAP/199/2008 ORDER
2. It may be noted that 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 Board. Insofar as High Courts are concerned, it has been decided by 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.
3. In view of the above Circular, this appeal does not deserve to be entertained. Consequently, the appeal is dismissed.
(K.S.JHAVERI, J.) (G.R.UDHWANI, J.) niru* Page 2 of 2 HC-NIC Page 2 of 2 Created On Fri Jun 10 01:39:51 IST 2016