Pr Commissioner of Income-tax, Gandhinagar v. Gemstone Glass Pvt. Ltd
[Citation -2020-LL-0127-53]

Citation 2020-LL-0127-53
Appellant Name Pr Commissioner of Income-tax, Gandhinagar
Respondent Name Gemstone Glass Pvt. Ltd.
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 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. According to the new policy as reflected from the Circular referred to above, the table for monetary limits is as follows: Sr.No. Appeals/SLPs in Income-tax Monetray Limit matters 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 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/408/2016 ORDER IN HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 408 of 2016 PR COMMISSIONER OF INCOME TAX GANDHINAGAR Versus GEMSTONE GLASS PVT LTD Appearance: MRS MAUNA M BHATT(174) for Appellant(s) No. 1 MR SP MAJMUDAR(3456) for Opponent(s) No. 1 RULE SERVED(64) 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. Page 1 of 2 Downloaded on : Wed Jan 29 10:15:03 IST 2020 C/TAXAP/408/2016 ORDER 3. According to new policy as reflected from Circular referred to above, table for monetary limits is as follows: Sr.No. Appeals/SLPs in Income-tax Monetray Limit matters (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) PALAK Page 2 of 2 Downloaded on : Wed Jan 29 10:15:03 IST 2020 Pr Commissioner of Income-tax, Gandhinagar v. Gemstone Glass Pvt. Ltd
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