Pr Commissioner of Income-tax, Rajkot-1 v. Shilesh Gangaram Ramani - 2020-LL-0127-15

Citation	2020-LL-0127-15
Appellant Name	Pr Commissioner of Income-tax, Rajkot-1
Respondent Name	Shilesh Gangaram Ramani
Court	HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act	Income-tax
Date of Order	27/01/2020
Judgment	View Judgment
Keyword Tags	low tax effect • monetary limit
Bot Summary:	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 of 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 of Direct Taxes, New Delhi. Page 1 of 2 Downloaded on : Wed Jan 29 10:31:58 IST 2020 C/TAXAP/1020/2018 ORDER According to the new policy, as reflected from the Circular referred to above, the table for monetary limits is as follows : Sr. Appeals/SLPs in Income-tax Monetary No. matters Limits 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000 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/1020/2018 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1020 of 2018 PR COMMISSIONER OF INCOME TAX RAJKOT 1 Versus SHILESH GANGARAM RAMANI Appearance: MRS MAUNA M BHATT(174) for Appellant(s) No. 1 UMAIDSINGH BHATI(7973) 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) 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 of Direct Taxes, New Delhi. 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 of Direct Taxes, New Delhi. Page 1 of 2 Downloaded on : Wed Jan 29 10:31:58 IST 2020 C/TAXAP/1020/2018 ORDER According to new policy, as reflected from Circular referred to above, table for monetary limits is as follows : Sr. Appeals/SLPs in Income-tax Monetary No. matters Limits (Rs.) 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,00,000 3 Before Supreme Court 2,00,00,000 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.) (BHARGAV D. KARIA, J.) /MOINUDDIN Page 2 of 2 Downloaded on : Wed Jan 29 10:31:58 IST 2020 Pr Commissioner of Income-tax, Rajkot-1 v. Shilesh Gangaram Ramani

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