COMMISSIONER OF INCOME TAX - GANDHINAGAR vs. SARDAR DAIRY LTD .

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TAXAP/1462/2011HC GujaratGJHC24045492201127 January 2020Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE BHARGAV D. KARIA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the appeal was not pressed by the Revenue due to the low tax effect, in accordance with Circular No. 17/2019. This circular establishes revised monetary limits for appeals, with appeals before the High Court having a monetary limit of Rs. 1,00,00,000. Given that the appeal was not pressed and the policy outlined in the circular, the Court disposed of the tax appeal accordingly. The Revenue was granted liberty to revive the tax appeal in case of any difficulty. No specific finding was made on the merits of the original dispute.

What were the facts?

The Commissioner of Income Tax - Gandhinagar (the Revenue) filed a Tax Appeal before the High Court of Gujarat at Ahmedabad. The appeal was against Sardar Dairy Ltd. (the assessee). The appeal was notified for an appropriate order due to low tax effect. The Court was to dispose of the appeal keeping in mind Circular No. 17/2019 dated August 8, 2019, issued by the Central Board of Direct Taxes. The circular outlines revised monetary limits for filing appeals. The appeal was not pressed by the Revenue in view of this circular.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect as per Circular No. 17/2019? (Question of law) Assessee's Contention: The assessee did not present any arguments as the appeal was not pressed by the Revenue. Revenue's Contention: The Revenue submitted that the appeal was not pressed in view of the low tax effect, citing Circular No. 17/2019 dated August 8, 2019. This circular revises the monetary limits for filing appeals before various authorities, including the High Court, where the limit is Rs. 1,00,00,000.

AI-generated summary — verify with the full judgment below

C/TAXAP/1462/2011 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1462 of 2011 ========================================================== COMMISSIONER OF INCOME TAX - GANDHINAGAR Versus SARDAR DAIRY LTD . ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR MANISH J SHAH(1320) for the 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. 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. 2. 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. 3. According to the new policy as reflected from the Circular referred to above, the table for monetary limits is as follows: Page 1 of 2

C/TAXAP/1462/2011 ORDER Sr. No. Appeals/SLPs in Incometax 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 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. (J. B. PARDIWALA, J) (BHARGAV D. KARIA, J) aruna Page 2 of 2

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