COMMISSIONER OF INCOME TAX-I vs. MAHENDRABHAI MEGHJIBHAI BHANUSALI

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TAXAP/1085/2009HC GujaratGJHC24040961200914 September 2022Bench: HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR,HONOURABLE MR. JUSTICE ASHUTOSH SHASTRI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court has disposed of the appeal filed by the Revenue. The primary reason for this decision is that the tax effect arising from the Assessing Officer's order and the consequential demand is below the monetary limit stipulated by the Central Board of Direct Taxes (CBDT) in its Circular No. 17 of 2019 dated 08.08.2019. Consequently, the appeal would not ordinarily survive for consideration. The Court has made it clear that the question of law raised in the appeal remains open. The parties are granted liberty to seek revival of the appeal if it falls under any exception carved out in the aforementioned CBDT Circulars by filing an appropriate note in the Registry.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-I against an order of the Income Tax Appellate Tribunal (ITAT). The Assessing Officer had passed an order leading to a consequential demand. The present appeal before the High Court concerns the assessment year(s) not explicitly stated in the provided text. The procedural history indicates that the ITAT had passed an order which is now under challenge by the Revenue. The appeal is being disposed of due to the tax effect being below the monetary limit prescribed by CBDT Circular No. 17 of 2019 dated 08.08.2019.

What were the issues?

1. Whether the appeal involves a substantial question of law as to the interpretation of the Constitution of India or any order made thereunder? (This question is posed in the reporter's notes, not as an issue for the Tribunal's decision). Contentions: Assessee: Not recorded in the provided text. Revenue: The revenue's appeal is directed against the order of the ITAT. The primary reason for the disposal of the appeal is that the tax effect is less than the monetary limit fixed under extant Circulars/Notifications issued by the Central Board of Direct Taxes (CBDT), specifically Circular No. 17 of 2019 dated 08.08.2019.

AI-generated summary — verify with the full judgment below

C/TAXAP/1085/2009 JUDGMENT DATED: 14/09/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1085 of 2009

FOR APPROVAL AND SIGNATURE:

HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR and HONOURABLE MR. JUSTICE ASHUTOSH J. SHASTRI ============================================= 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the Constitution of India or any order made thereunder ? ============================================= COMMISSIONER OF INCOME TAX-I Versus MAHENDRABHAI MEGHJIBHAI BHANUSALI ============================================= Appearance: MR MR BHATT SR. ADVOCATE with MR KARAN SANGHANI for M R BHATT & CO.(5953) for the Appellant(s) No. 1 MR BANDISH SOPARKAR for MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1 ============================================= CORAM:HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR and HONOURABLE MR. JUSTICE ASHUTOSH J. SHASTRI

Date : 14/09/2022

ORAL JUDGMENT (PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR) 1. This appeal by the assessee is directed against the order of the Income Tax Appellate Tribunal. The order passed by the Page 1 of 2

C/TAXAP/1085/2009 JUDGMENT DATED: 14/09/2022 Assessing Officer and the consequential demand, notice issued thereunder would indicate that the tax effect is less than the monetary limit fixed under extant Circulars/Notifications issued by the Central Board of Direct Taxes (CBDT), by virtue of which the appeal would not survive for consideration in light of the low effect of tax prescribed under the said Notifications namely Circular No. 17 of 19 dated 08.08.2019. Hence, appeal stands disposed of as having low tax effect and keeping open the question of law raised in the appeal. However, it is made clear that in the event of this appeal falling under the category of any exception carved out under the said extant Circulars, either of the parties would be at liberty to seek for revival of this appeal by filing appropriate note in the Registry. (ARAVIND KUMAR,CJ) (ASHUTOSH J. SHASTRI, J) phalguni Page 2 of 2

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