Gujarat High Court
Principal Commissioner Of Income Tax - 2 vs Jay Chemical Inds Ltd on 27 November, 2018
Author: Harsha Devani
Bench: Harsha Devani, A. P. Thaker
C/TAXAP/197/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 197 of 2017
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PRINCIPAL COMMISSIONER OF INCOME TAX - 2
Versus
JAY CHEMICAL INDS LTD
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Appearance:
MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1
RULE SERVED(64) for the RESPONDENT(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI
and
HONOURABLE DR.JUSTICE A. P. THAKER
Date : 27/11/2018
ORAL ORDER
(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Ms. Mauna Bhatt, learned Senior Standing Counsel for the appellant has submitted a note together with a communication dated 29.10.2018 of the Joint Commissioner of Income Tax (Judicial), for Principal Chief Commissioner of Income Tax, Gujarat, Ahmedabad, instructing her to withdraw the appeal as the tax effect is below the monetary limit of Rs.50,00,000/- and the case does not fall in the exceptional clauses as per the CBDT Circular No.3/2018 dated 11.07.2018, reserving a right to revive the appeal in case any discrepancy comes to notice at a later stage after withdrawal of the appeal as human error cannot be ruled out.
2. Permission as prayed for is granted. The appeal is dismissed as withdrawn with liberty as aforesaid.
(HARSHA DEVANI, J) (A. P. THAKER, J) Vijay Page 1 of 1