C/TAXAP/95/2014 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 95 of 2014 COMMISSIONER OF INCOME TAX AHMEDABAD III Versus HIRENBHAI K PATEL 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 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 : Wed Apr 22 14:58:27 IST 2020 C/TAXAP/95/2014 ORDER Sr. Appeals/SLPs in Income tax matters Monetary Limit (Rs.) No. 1 Before Appellate Tribunal 50,00,000 2 Before High Court 1,00,000 3 Before Supreme Court 2,00,000 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) CHANDRESH Page 2 of 2 Downloaded on : Wed Apr 22 14:58:27 IST 2020 Commissioner of Income-tax, Ahmedabad-III v. Hirenbhai K. Patel