O/TAXAP/1711/2007 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 1711 of 2007 COMMISSIONER OF INCOME TAX III....Appellant(s) Versus YOGESHBHAI RAMJIBHAI DHANAK....Opponent(s) Appearance: MR SUDHIR M MEHTA, ADVOCATE for Appellant(s) No. 1 RULE SERVED for Opponent(s) No. 1 CORAM: HONOURABLE MR.JUSTICE KS JHAVERI and HONOURABLE MR.JUSTICE K.J.THAKER Date : 19/12/2014 ORAL ORDER (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. This appeal under Section 260A of Income Tax Act, 1961 is filed against judgment and order dated 18/04/2007 passed by Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench (Surat Camp) in IT(SS)A No. 27/AHD/2004. 2. In our view, amount involved in present case is small and there is law revenue effect and therefore, as per CBDT Instruction No. 1979 dated 27/03/2000 and 2 of 2005 as well as provisions of Section 268 of Income Tax Act, 1961, Page 1 of 2 Downloaded on : Fri Jul 31 11:45:22 IST 2020 O/TAXAP/1711/2007 ORDER revenue ought not to have come in appeal where amount involved is less than Rs.1/ lakh and accordingly, present appeal is not entertained and dismissed. Notice discharged. [ K. S. Jhaveri, J. ] [ K. J. Thaker, J. ] hiren Page 2 of 2 Downloaded on : Fri Jul 31 11:45:22 IST 2020 Commissioner of Income-tax III v. Yogeshbhai Ramjibhai Dhanak