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Gujarat High Court

Commissioner Of Income Tax I vs Arvind Mills Ltd on 31 July, 2020

Author: Vikram Nath

Bench: Vikram Nath, J.B.Pardiwala

       C/TAXAP/1111/2013                                  ORDER



         IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                     R/TAX APPEAL NO. 1111 of 2013

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                    COMMISSIONER OF INCOME TAX I
                               Versus
                          ARVIND MILLS LTD
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Appearance:
MRS MAUNA M BHATT(174) for the Appellant(s) No. 1
MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1
RULE SERVED(64) for the Opponent(s) No. 1
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 CORAM:HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH
       and
       HONOURABLE MR. JUSTICE J.B.PARDIWALA

                            Date : 31/07/2020

                        ORAL ORDER

(PER : HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH)

1. The Registry has notified the appeal for the purpose of passing an appropriate order. The captioned appeal has been notified because of the low tax effect. The appeal is to be disposed of keeping in mind the Circular No.17/2019, dated 8th August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi.

2. This tax appeal is not pressed in view of the low tax effect having regard to the Circular No.17/2019, dated 8th August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi.

C/TAXAP/1111/2013 ORDER

3. According to the new policy as reflected from the Circular referred to above, the table for monetary limits is as follows:

Sr. Appeals/SLPs in Income tax matters Monetary Limit No. (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000

4. In view of the aforesaid, the appeal is disposed of accordingly. In case of any difficulty, we reserve the liberty for the Revenue to revive the tax appeal.

(VIKRAM NATH, CJ) (J. B. PARDIWALA, J) ALI ISTAYAK Page 2 of 2 Downloaded on : Wed Feb 24 08:26:17 IST 2021