Commissioner of Income-tax v. Rameshchandra H. Prajapati - 2014-LL-1215-38

Citation	2014-LL-1215-38
Appellant Name	Commissioner of Income-tax
Respondent Name	Rameshchandra H. Prajapati
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	prescribed limit • tax effect
Bot Summary:	This appeal is by the appellant-revenue, seeking to assail the order of the learned ITAT, Ahmedabad Bench, Dated : 22.07.2005, rendered in ITA No. 827/Ahd/1999 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 08:32:30 IST 2020 O/TAXAP/739/2006 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/739/2006 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 739 of 2006 COMMISSIONER OF INCOME TAX....Appellant(s) Versus RAMESHCHANDRA H. PRAJAPATI....Opponent(s) Appearance: MR.VARUN K.PATEL, 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 : 22.07.2005, rendered in ITA No. 827/Ahd/1999 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 08:32:30 IST 2020 O/TAXAP/739/2006 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 08:32:30 IST 2020 Commissioner of Income-tax v. Rameshchandra H. Prajapati

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