Commissioner of Income-tax-I v. Sunil B. Handa
[Citation -2020-LL-0127-224]

Citation 2020-LL-0127-224
Appellant Name Commissioner of Income-tax-I
Respondent Name Sunil B. Handa
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/924/2012 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 924 of 2012 COMMISSIONER OF INCOME TAX I Versus SUNIL B HANDA Appearance: MRS MAUNA M BHATT(174) for Appellant(s) No. 1 RULE NOT RECD BACK(63) 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 Page 1 of 2 Downloaded on : Fri Jan 31 11:18:47 IST 2020 C/TAXAP/924/2012 ORDER referred to above, table for monetary limits is as follows: 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, 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) Vahid Page 2 of 2 Downloaded on : Fri Jan 31 11:18:47 IST 2020 Commissioner of Income-tax-I v. Sunil B. Handa
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