This oral order disposed of an income-tax appeal as not pressed by the appellant, citing a retrospective circular imposing a monetary limit on appeals before the High Court.
The appeal disposed of as not pressed; no revival unless applicable.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
C/TAXAP/931/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 931 of 2017
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PRIN. COMMISSIONER OF INCOME TAX
Versus
ARTISTIC STONE PVT LTD
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Appearance:
MRS KALPANAK RAVAL(1046) for the Appellant(s) No. 1 KULDEEP K ADESARA(9222) for the Opponent(s) No. 1 MR KM PARIKH(575) for the Opponent(s) No. 1
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CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANI and
HONOURABLE MS. JUSTICE SANGEETA K. VISHEN
Date : 14/10/2019 ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)
1. Heard Mrs.Kalpana K. Raval, learned senior
standing counsel for the appellant and Mr.Kuldeep
K. Adesara, learned advocate for the respondent.
2. Mrs.Kalpana K. Raval, learned senior standing
counsel for the appellant, has stated that the
tax effect involved in this appeal is less than
Rs.1,00,00,000/-. Under the circumstances, in the
light of the Circular No.17 of 2019 dated
08.08.2019 issued by the Government of India,
Ministry of Finance, Department of Revenue,
Central Board of Direct Taxes, which provides
that no appeal wherein the tax effect does not
exceed the monetary limit of Rs.1,00,00,000/-
shall be filed before the High Court and which
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C/TAXAP/931/2017 ORDER
has also been made retrospectively applicable to
pending appeals, the learned senior standing
counsel for the appellant does not press the
present appeal.
3. The appeal is, accordingly, disposed of as not
pressed in light of the Circular dated
08.08.2019. However, in case there is any error
in the computation of the tax effect involved or
if, for any reason, the Circular is not
applicable, it would be open for the appellant to
seek revival of the appeal.
(HARSHA DEVANI, J)
(SANGEETA K. VISHEN,J)
RAVI P. PATEL
Page 2 of 2
Prin. Commissioner of Income Tax
Artistic Stone Pvt Ltd
Harsha Devani
Sangeeta K. Vishen
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court