COMMISSIONER OF INCOME TAX-II vs. KARNAVATI CLUB LTD

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TAXAP/1027/2011HC GujaratGJHC24045290201110 October 2018Bench: HONOURABLE MR. JUSTICE AKIL KURESHI,HONOURABLE MR. JUSTICE B.N. KARIA5 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the Revenue to withdraw the appeals. The reasoning provided is that the Revenue's instruction to withdraw was based on the CBDT circular dated 11.07.2018, which sets a minimum tax effect threshold for filing and continuing appeals before the High Court. Since the tax effect in these appeals fell below this threshold, the department was enabled to withdraw them. The Court noted that permission was granted and disposed of the Tax Appeals accordingly. No specific findings on the merits of the individual appeals were made as they were withdrawn.

What were the facts?

This judgment concerns a batch of Tax Appeals filed by the Commissioner of Income Tax-V (the Revenue) against Kalyanbhai L Vasa (HUF) (the assessee). The appeals challenge various orders, though the specific assessment years and the nature of the orders are not detailed in this excerpt. The procedural history indicates that these appeals were filed before the High Court of Gujarat at Ahmedabad. The present order is a result of the Revenue seeking permission to withdraw these appeals.

What were the issues?

1. Whether the Revenue is permitted to withdraw the appeals given that the tax effect is below the minimum threshold limit prescribed by the CBDT circular dated 11.07.2018 for preferring and maintaining appeals before the High Court. The Revenue, through its learned advocate, sought permission to withdraw these appeals. The stated reason for withdrawal was that the tax effect involved in these appeals was below the minimum threshold limit provided by the CBDT in its circular dated 11.07.2018, which governs the department's ability to prefer and maintain appeals before the High Court. No arguments were recorded for the assessee.

AI-generated summary — verify with the full judgment below

C/TAXAP/217/2010 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 217 of 2010 With R/TAX APPEAL NO. 1021 of 2011 With R/TAX APPEAL NO. 1027 of 2011 With R/TAX APPEAL NO. 104 of 2016 With R/TAX APPEAL NO. 1065 of 2014 With R/TAX APPEAL NO. 1313 of 2011 With R/TAX APPEAL NO. 1318 of 2011 With R/TAX APPEAL NO. 1363 of 2010 With R/TAX APPEAL NO. 1365 of 2010 With R/TAX APPEAL NO. 1429 of 2010 With R/TAX APPEAL NO. 1469 of 2011 With R/TAX APPEAL NO. 1470 of 2011 With R/TAX APPEAL NO. 1500 of 2011 With R/TAX APPEAL NO. 183 of 2012 With R/TAX APPEAL NO. 184 of 2016 With R/TAX APPEAL NO. 185 of 2012 With R/TAX APPEAL NO. 18 of 2013 With R/TAX APPEAL NO. 196 of 2015 With R/TAX APPEAL NO. 197 of 2015 With R/TAX APPEAL NO. 19 of 2013 With R/TAX APPEAL NO. 20 of 2013 Page 1 of 5

C/TAXAP/217/2010 ORDER With R/TAX APPEAL NO. 218 of 2010 With R/TAX APPEAL NO. 240 of 2012 With R/TAX APPEAL NO. 265 of 2012 With R/TAX APPEAL NO. 267 of 2012 With R/TAX APPEAL NO. 269 of 2012 With R/TAX APPEAL NO. 269 of 2016 With R/TAX APPEAL NO. 270 of 2016 With R/TAX APPEAL NO. 271 of 2016 With R/TAX APPEAL NO. 272 of 2016 With R/TAX APPEAL NO. 273 of 2016 With R/TAX APPEAL NO. 304 of 2013 With R/TAX APPEAL NO. 323 of 2015 With R/TAX APPEAL NO. 324 of 2015 With R/TAX APPEAL NO. 325 of 2015 With R/TAX APPEAL NO. 351 of 2012 With R/TAX APPEAL NO. 369 of 2015 With R/TAX APPEAL NO. 370 of 2015 With R/TAX APPEAL NO. 371 of 2015 With R/TAX APPEAL NO. 372 of 2015 With R/TAX APPEAL NO. 373 of 2015 With R/TAX APPEAL NO. 374 of 2015 With R/TAX APPEAL NO. 399 of 2013 With Page 2 of 5

C/TAXAP/217/2010 ORDER R/TAX APPEAL NO. 400 of 2013 With R/TAX APPEAL NO. 402 of 2012 With R/TAX APPEAL NO. 403 of 2012 With R/TAX APPEAL NO. 403 of 2013 With R/TAX APPEAL NO. 405 of 2013 With R/TAX APPEAL NO. 434 of 2015 With R/TAX APPEAL NO. 487 of 2012 With R/TAX APPEAL NO. 488 of 2012 With R/TAX APPEAL NO. 48 of 2016 With R/TAX APPEAL NO. 49 of 2016 With R/TAX APPEAL NO. 528 of 2014 With R/TAX APPEAL NO. 534 of 2013 With R/TAX APPEAL NO. 540 of 2015 With R/TAX APPEAL NO. 562 of 2013 With R/TAX APPEAL NO. 567 of 2013 With R/TAX APPEAL NO. 578 of 2015 With R/TAX APPEAL NO. 618 of 2016 With R/TAX APPEAL NO. 650 of 2012 With R/TAX APPEAL NO. 664 of 2011 With R/TAX APPEAL NO. 670 of 2016 With R/TAX APPEAL NO. 677 of 2010 With R/TAX APPEAL NO. 681 of 2016 With R/TAX APPEAL NO. 706 of 2012 Page 3 of 5

C/TAXAP/217/2010 ORDER With R/TAX APPEAL NO. 710 of 2015 With R/TAX APPEAL NO. 746 of 2013 With R/TAX APPEAL NO. 753 of 2013 With R/TAX APPEAL NO. 762 of 2013 With R/TAX APPEAL NO. 766 of 2016 With R/TAX APPEAL NO. 813 of 2013 With R/TAX APPEAL NO. 836 of 2011 With R/TAX APPEAL NO. 843 of 2016 With R/TAX APPEAL NO. 847 of 2016 With R/TAX APPEAL NO. 892 of 2011 With R/TAX APPEAL NO. 893 of 2011 With R/TAX APPEAL NO. 909 of 2011 With R/TAX APPEAL NO. 910 of 2011 With R/TAX APPEAL NO. 911 of 2011 With R/TAX APPEAL NO. 914 of 2013 With R/TAX APPEAL NO. 931 of 2013 With R/TAX APPEAL NO. 950 of 2013 With R/TAX APPEAL NO. 981 of 2011 With R/TAX APPEAL NO. 982 of 2011 With R/TAX APPEAL NO. 983 of 2011 With R/TAX APPEAL NO. 98 of 2017 ========================================================== COMMISSIONER OF INCOME TAX-V Versus Page 4 of 5

C/TAXAP/217/2010 ORDER KALYANBHAI L VASA (HUF) ========================================================== Appearance: MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 MRS SWATI SOPARKAR, MS VAIBHAVI PARIKH, MR SN DIVATIA, MR HARDIK VORA, MR TEJ SHAH, M/S WADIAGHANDHY AND CO, MR MANISH J SHAH, MR DHAVAL SHAH, MR DARSHAN R PATEL, RC JANI & ASSOCIATE for the RESPONDENTS. ========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MR.JUSTICE B.N. KARIA

Date : 10/10/2018

ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Learned advocate Mrs. Bhatt, under instructions from the department, sought permission to withdraw these appeals since the tax effect involved in these appeals is below the minimum threshold limit provided by CBDT in its circular dated 11.07.2018 enabling the department to prefer and maintain appeals before the High Court. Permission is granted. Tax Appeals are disposed of accordingly. (AKIL KURESHI, J) (B.N. KARIA, J) Raghu Page 5 of 5

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