Income-tax Officer v. Kamlaben A. Parikh - 2014-LL-1215-37

Citation	2014-LL-1215-37
Appellant Name	Income-tax Officer
Respondent Name	Kamlaben A. Parikh
Court	HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act	Income-tax
Date of Order	15/12/2014
Assessment Year	1992-93
Judgment	View Judgment
Keyword Tags	tax effect
Bot Summary:	This appeal is by the appellant-revenue, seeking to assail the order of the learned ITAT, Ahmedabad Bench, Dated : 31.10.2000, rendered in ITA No. 436/Ahd/2003 for the A.Y. 1992-93. Without touching the issue admitted, it needs to be stated at the outset that this Tax Appeal is not maintainable only on the ground of low tax effect. Board's Circular issued from time-to-time, in supersession of other instructions, has set the limit for preferring Page 1 of 2 Downloaded on : Thu Jul 30 08:49:23 IST 2020 O/TAXAP/137/2001 ORDER appeal before the High Court under section 260A as also for reference under section 256(2) of the Act, only when the tax effect exceeds the sum of Rs.4.00 lacs and more. Admittedly, the tax effect in the case on hand is less than the prescribed limit, and therefore, without going into the merits of the matter, present Tax Appeals are DISMISSED. No order as to costs.

O/TAXAP/137/2001 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 137 of 2001 INCOME TAX OFFICER....Appellant(s) Versus SMT.KAMLABEN A. PARIKH....Opponent(s) Appearance: MRS MAUNA M BHATT, ADVOCATE for Appellant(s) No. 1 MR HM TALATI, ADVOCATE for Opponent(s) No. 1 MR TEJ SHAH, ADVOCATE for Opponent(s) No. 1 CORAM: HONOURABLE MR.JUSTICE KS JHAVERI and HONOURABLE MR.JUSTICE K.J.THAKER Date : 15/12/2014 ORAL ORDER (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. This appeal is by appellant-revenue, seeking to assail order of learned ITAT, Ahmedabad Bench, Dated : 31.10.2000, rendered in ITA No. 436/Ahd/2003 for A.Y. 1992-93. 2. Without touching issue admitted, it needs to be stated at outset that this Tax Appeal is not maintainable only on ground of low tax effect. Board's Circular issued from time-to-time, in supersession of other instructions, has set limit for preferring Page 1 of 2 Downloaded on : Thu Jul 30 08:49:23 IST 2020 O/TAXAP/137/2001 ORDER appeal before High Court under section 260A as also for reference under section 256(2) of Act, only when tax effect exceeds sum of Rs.4.00 lacs and more. Admittedly, tax effect in case on hand is less than prescribed limit, and therefore, without going into merits of matter, present Tax Appeals are DISMISSED. No order as to costs. (K.S.JHAVERI, J.) (K.J.THAKER, J) UMESH Page 2 of 2 Downloaded on : Thu Jul 30 08:49:23 IST 2020 Income-tax Officer v. Kamlaben A. Parikh

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