Gujarat High Court
Commissioner Of Income Tax Ii vs Medical Technologies Ltd on 12 October, 2020
Author: Vikram Nath
Bench: Vikram Nath, J.B.Pardiwala
C/TAXAP/145/2012 IA ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2020
In R/TAX APPEAL NO. 145 of 2012
With
MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2020
In R/TAX APPEAL NO. 146 of 2012
With
MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2020
In R/TAX APPEAL NO. 115 of 2013
With
MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2020
In R/TAX APPEAL NO. 554 of 2013
With
MISC. CIVIL APPLICATION (FOR RECALL) NO. 1 of 2020
In R/TAX APPEAL NO. 1107 of 2013
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COMMISSIONER OF INCOME TAX Versus MAHALAXMI BHAVAN CO-OPERATIVE HOUSING SOCIETY LTD ========================================================== Appearance:
MRS MAUNA M BHATT for the PETITIONER(s) No. for the RESPONDENT(s) No. ========================================================== CORAM:HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH and HONOURABLE MR. JUSTICE J.B.PARDIWALA Date : 12/10/2020 COMMON IA ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)
1. All the captioned Tax Appeals were ordered to be disposed of by this Court on the ground of low tax effect.
2. By these Miscellaneous Civil Applications, it is pointed out by the Revenue that inadvertently the captioned Tax Appeals have been disposed of on the ground of low tax effect. Mr. M.R. Bhatt, learned Senior Counsel appearing for the Revenue pointed out that in all the above Tax Appeals, the valuation involved is more than Rs.1.00 Crore and in such circumstances, the appeals would not Page 1 of 2 Downloaded on : Wed Feb 24 08:26:47 IST 2021 C/TAXAP/145/2012 IA ORDER be covered under the Circular No. 17/19 dated 8 th August, 2019 issued by the Government of India, Department of Revenue.
3. In such circumstances referred to above, we recall our orders passed in the captioned Tax Appeals and restore them to their original files. The Registry shall notify the Tax Appeals for hearing in usual course.
4. All the Miscellaneous Civil Applications stand disposed of.
(VIKRAM NATH, CJ) (J. B. PARDIWALA, J) A. B. VAGHELA/A.M. PIRZADA Page 2 of 2 Downloaded on : Wed Feb 24 08:26:47 IST 2021