C/TAXAP/397/2013 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 397 of 2013 With R/TAX APPEAL NO. 598 of 2014 COMMISSIONER OF INCOME TAX-V Versus DHIRENBHAI HASMUKHLAL VORA Appearance: MRS MAUNA M BHATT(174) for Appellant(s) No. 1 MR B S SOPARKAR(6851) for Opponent(s) No. 1 CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 27/01/2020 ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. Registry has notified appeals for purpose of passing appropriate order. captioned appeals have been notified because of low tax effect. appeals are 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. These tax appeals are 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 : Fri Jan 31 10:46:49 IST 2020 C/TAXAP/397/2013 ORDER Sr. No. Appeals/SLPs in Income Tax matters Monetary Limit (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, appeals are disposed of accordingly. In case of any difficulty, we reserve liberty for Revenue to revive tax appeal. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) Vahid Page 2 of 2 Downloaded on : Fri Jan 31 10:46:49 IST 2020 Commissioner of Income-tax-V v. Dhirenbhai Hasmukhlal Vora