Gujarat High Court
Commissioner Of Income Tax vs Shri Ashok M. Thakkar....Opponent(S) on 14 June, 2016
Author: Ks Jhaveri
Bench: Ks Jhaveri, G.R.Udhwani
O/TAXAP/441/2007 JUDGMENT
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 441 of 2007
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....Appellant(s)
Versus
SHRI ASHOK M. THAKKAR....Opponent(s)
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Appearance:
MR NITIN K MEHTA, ADVOCATE for the Appellant(s) No. 1
MR UMAIDSINGH BHATI, ADVOCATE for the Opponent(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE KS JHAVERI
and
HONOURABLE MR.JUSTICE G.R.UDHWANI
Date : 14/06/2016
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O/TAXAP/441/2007 JUDGMENT
ORAL JUDGMENT
(PER : HONOURABLE MR.JUSTICE KS JHAVERI)
1. By way of this appeal, the appellant-revenue has challenged the judgment and order dated 16.06.2006 passed by the Income-tax Appellate Tribunal, Ahmedabad Bench 'D' in ITA No. 671/Ahd/2001 for the assessment year 1994-95.
2. It may be noted that 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 Board. Insofar as High Courts are concerned, it has been decided by the Board vide Circular No. 21/2015 dated 10.12.2015 that no appeals shall be preferred in cases where the tax effect does not exceed the monetary limit of Rs. 20.00 lacs. Therefore, this appeal is not entertained and is disposed of accordingly. The questions are answered in favour of the assessee and against the revenue. This appeal is dismissed on the ground of smallness of amount. Liberty to revive in case of difficulty.
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