Commissioner of Income-tax-I v. Narpat P Shah
[Citation -2019-LL-0909-135]

Citation 2019-LL-0909-135
Appellant Name Commissioner of Income-tax-I
Respondent Name Narpat P Shah
Court HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act Income-tax
Date of Order 09/09/2019
Judgment View Judgment
Keyword Tags low tax effect • monetary limit
Bot Summary: The Registry has notified the appeal for the purpose of passing an appropriate order. The captioned appeal has been notified because of the low tax effect. The appeal is to be disposed of keeping in mind the Circular No.17/2019, dated 8th August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi. This tax appeal is not pressed in view of the low tax effect having regard to the Circular No.17/2019, dated 8th August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi. In view of the aforesaid, the appeal is disposed of accordingly. In case of any difficulty, we reserve the liberty for the Revenue to revive the tax appeal.


C/TAXAP/300/2009 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 300 of 2009 COMMISSIONER OF INCOME TAX-I Versus NARPAT P SHAH Appearance: MRS MAUNA M BHATT(174) for Appellant(s) No. 1 MRS SWATI SOPARKAR(870) for Opponent(s) No. 1 CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR.JUSTICE A.C. RAO Date : 09/09/2019 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. Registry has notified appeal for purpose of passing appropriate order. captioned appeal has been notified because of low tax effect. appeal is to be disposed of keeping in mind Circular No.17/2019, dated 8th August, 2019 issued by Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi. 2. This tax appeal is not pressed in view of low tax effect having regard to Circular No.17/2019, dated 8th August, 2019 issued by Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi. 3. According to new policy as reflected from Circular referred to above, table for monetary limits is as follows: Page 1 of 2 Downloaded on : Sat Oct 26 11:15:09 IST 2019 C/TAXAP/300/2009 ORDER Sr. Appeals/SLPs in Income tax matters Monetary Limit No. (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000 4. In view of aforesaid, appeal is disposed of accordingly. In case of any difficulty, we reserve liberty for Revenue to revive tax appeal. (J. B. PARDIWALA, J) (A. C. RAO, J) aruna Page 2 of 2 Downloaded on : Sat Oct 26 11:15:09 IST 2019 Commissioner of Income-tax-I v. Narpat P Shah
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