Commissioner of Income-tax (TDS) v. National Agriculture Cooperative Marketing Federation
[Citation -2020-LL-0127-152]

Citation 2020-LL-0127-152
Appellant Name Commissioner of Income-tax (TDS)
Respondent Name National Agriculture Cooperative Marketing Federation
Court HIGH COURT OF GUJARAT AT AHMEDABAD
Relevant Act Income-tax
Date of Order 27/01/2020
Judgment View Judgment
Keyword Tags monetary limit • low tax effect
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/119/2012 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 119 of 2012 COMMISSIONER OF INCOME TAX (TDS) Versus NATIONAL AGRICULTURE COOPERATIVE MARKETING FEDERATION Appearance: MRS MAUNA M BHATT(174) for Appellant(s) No. 1 MR UDAYAN P VYAS(1302) 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 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 : Fri Jan 31 09:54:32 IST 2020 C/TAXAP/119/2012 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) (BHARGAV D. KARIA, J) aruna Page 2 of 2 Downloaded on : Fri Jan 31 09:54:32 IST 2020 Commissioner of Income-tax (TDS) v. National Agriculture Cooperative Marketing Federation
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