Gujarat High Court
Commissioner Of Income Tax-Ii vs Gujarat State Road Transport ... on 5 March, 2021
Author: J. B. Pardiwala
Bench: J.B.Pardiwala, Bhargav D. Karia
C/TAXAP/436/2012 IA ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2020
In R/TAX APPEAL NO. 436 of 2012
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COMMISSIONER OF INCOME TAX-II Versus GUJARAT STATE ROAD TRANSPORT CORPORATION ========================================================== Appearance:
MRS MAUNA M BHATT for the PETITIONER(s) No. for the RESPONDENT(s) No. ========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 05/03/2021 IA ORDER (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) Heard Mr. Manish Bhatt learned Senior Standing Counsel assisted by learned advocate Mr. Karan Sangani for the applicantRevenue through video conference.
By this application, the applicantRevenue has prayed to recall the order dated 27.1.2020 passed in R/Tax Appeal No.436/2012.
The Tax Appeal was not pressed in view of low tax effect having regard to Circular No. 17/2019 dated 8th August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Page 1 of 2 Downloaded on : Sat Sep 04 12:36:54 IST 2021 C/TAXAP/436/2012 IA ORDER Central Board Direct Taxes, New Delhi and accordingly, the tax appeal was disposed of reserving the liberty for the Revenue to revive the tax appeal in case of any difficulty.
It is averred in the application that upon verification of the record, it is ascertained that the tax effect involved in the appeal is more than Rs. 1 crore which is above the monetary limit as prescribed in the aforesaid circular.
In view of above fact, Misc. Civil Application is allowed. The order dated 27.1.2020 is recalled and Tax Appeal No. 436/2012 is hereby restored to file. Misc. Civil Application stands disposed of.
(J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) RAGHUNATH R NAIR Page 2 of 2 Downloaded on : Sat Sep 04 12:36:54 IST 2021