Gujarat High Court
Commissioner Of Income Tax - V vs Karsanbhai Khodidas Patel ... on 21 June, 2016
Author: Ks Jhaveri
Bench: Ks Jhaveri, G.R.Udhwani
O/TAXAP/670/2010 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 670 of 2010
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 - V....Appellant(s)
Versus
KARSANBHAI KHODIDAS PATEL HUF....Opponent(s)
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Appearance:
MRS MAUNA M BHATT, 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
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O/TAXAP/670/2010 JUDGMENT
Date : 21/06/2016
ORAL JUDGMENT
(PER : HONOURABLE MR.JUSTICE KS JHAVERI) 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 Central Board of Direct Taxes, New Delhi, vide Circular No.21/2015 dated 10.12.2015.
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. It is also decided that the Circular shall apply retrospectively in pending Appeals as well.
In view of the above, the appeal is not entertained and consequently, stands disposed of. Liberty to apply in case of difficulty.
Sd/-
(K.S. JHAVERI, J.) Page 2 of 3 HC-NIC Page 2 of 3 Created On Thu Jun 23 02:29:27 IST 2016 O/TAXAP/670/2010 JUDGMENT Sd/-
(G.R. UDHWANI, J.) CAROLINE Page 3 of 3 HC-NIC Page 3 of 3 Created On Thu Jun 23 02:29:27 IST 2016