Commissioner of Income-tax-I v. T M Patel Exports
[Citation -2019-LL-1014-40]

Citation 2019-LL-1014-40
Appellant Name Commissioner of Income-tax-I
Respondent Name T M Patel Exports
Court HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act Income-tax
Date of Order 14/10/2019
Judgment View Judgment
Keyword Tags monetary limit • tax effect
Bot Summary: 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 has also been made retrospectively applicable to pending appeals, she does not press the present appeal. The appeal is, accordingly, disposed of as not Page 1 of 2 Downloaded on : Wed Oct 16 15:15:22 IST 2019 C/TAXAP/1450/2011 ORDER pressed in light of the Circular dated 08.08.2019. 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.


C/TAXAP/1450/2011 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1450 of 2011 COMMISSIONER OF INCOME TAX-I Versus T M PATEL EXPORTS Appearance: MRS KALPANAK RAVAL(1046) for Appellant(s) No. 1 . for Opponent(s) No. 1 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. Mrs.Kalpana K. Raval, learned senior standing counsel for appellant, has stated that tax effect involved in this appeal is less than Rs.1,00,00,000/-. Under circumstances, in light of Circular No.17 of 2019 dated 08.08.2019 issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which provides that no appeal wherein tax effect does not exceed monetary limit of Rs.1,00,00,000/- shall be filed before High Court and which has also been made retrospectively applicable to pending appeals, she does not press present appeal. 2. appeal is, accordingly, disposed of as not Page 1 of 2 Downloaded on : Wed Oct 16 15:15:22 IST 2019 C/TAXAP/1450/2011 ORDER pressed in light of Circular dated 08.08.2019. However, in case there is any error in computation of tax effect involved or if, for any reason, Circular is not applicable, it would be open for appellant to seek revival of appeal. (HARSHA DEVANI, J) (SANGEETA K. VISHEN,J) RAVI P. PATEL Page 2 of 2 Downloaded on : Wed Oct 16 15:15:22 IST 2019 Commissioner of Income-tax-I v. T M Patel Export
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