COMMISSIONER OF INCOME TAX-V vs. BABUBHAI D PATEL

PDF · subscribers

TAXAP/1529/2010HC GujaratGJHC24046229201005 September 2018Bench: HONOURABLE MR. JUSTICE AKIL KURESHI,HONOURABLE MR. JUSTICE B.N. KARIA3 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court granted permission to the Revenue to withdraw the appeals. The reasoning provided was that the tax effect in these appeals was below the minimum threshold limit stipulated by the CBDT in its circular dated 11.07.2018. This circular enables the department to prefer and maintain appeals before the High Court only when the tax effect meets the specified criteria. Since the present appeals did not meet this criterion, the court allowed the withdrawal. The operative direction was to dispose of the Tax Appeals accordingly, meaning they were dismissed as withdrawn. No specific issues regarding the merits of the original assessment or appeals were decided.

What were the facts?

The appeals were filed by the Commissioner of Income Tax, Central - II, against Swiss Glass Coat Equipment Ltd. The appeals challenged various orders, but the specific assessment years and the nature of the orders were not detailed in this excerpt. The procedural history relevant to this order is that the department, through its learned advocate, sought permission to withdraw these appeals. The reason provided for withdrawal was that the tax effect involved in these appeals was below the minimum threshold limit prescribed by the CBDT circular dated 11.07.2018, which governs the department's ability to prefer and maintain appeals before the High Court.

What were the issues?

1. Whether the appeals filed by the Revenue are to be permitted to be withdrawn by the High Court, considering the tax effect is below the threshold limit stipulated by the CBDT circular dated 11.07.2018. Contentions of the Assessee: Not recorded in the judgment. Contentions of the Revenue: The Revenue, through its advocate, argued that permission should be granted to withdraw these appeals. The basis for this request was the CBDT circular dated 11.07.2018, which sets a minimum tax effect threshold for the department to file and pursue appeals before the High Court. The Revenue contended that the tax effect in these specific appeals fell below this prescribed limit, thus justifying their withdrawal.

AI-generated summary — verify with the full judgment below

C/TAXAP/1437/2010 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1437 of 2010 With R/TAX APPEAL NO. 145 of 2011 With R/TAX APPEAL NO. 147 of 2011 With R/TAX APPEAL NO. 1529 of 2010 With R/TAX APPEAL NO. 1559 of 2010 With R/TAX APPEAL NO. 1611 of 2010 With R/TAX APPEAL NO. 1838 of 2010 With R/TAX APPEAL NO. 1956 of 2010 With R/TAX APPEAL NO. 2243 of 2010 With R/TAX APPEAL NO. 2244 of 2010 With R/TAX APPEAL NO. 2250 of 2010 With R/TAX APPEAL NO. 2273 of 2010 With R/TAX APPEAL NO. 2414 of 2010 With R/TAX APPEAL NO. 2417 of 2010 With R/TAX APPEAL NO. 2421 of 2010 With R/TAX APPEAL NO. 2575 of 2010 With R/TAX APPEAL NO. 286 of 2017 With R/TAX APPEAL NO. 418 of 2011 With R/TAX APPEAL NO. 485 of 2011 With R/TAX APPEAL NO. 539 of 2011 With R/TAX APPEAL NO. 566 of 2011 With R/TAX APPEAL NO. 569 of 2011 Page 1 of 3

C/TAXAP/1437/2010 ORDER With R/TAX APPEAL NO. 594 of 2011 With R/TAX APPEAL NO. 596 of 2011 With R/TAX APPEAL NO. 597 of 2011 With R/TAX APPEAL NO. 603 of 2011 With R/TAX APPEAL NO. 604 of 2011 With R/TAX APPEAL NO. 61 of 2011 With R/TAX APPEAL NO. 623 of 2011 With R/TAX APPEAL NO. 666 of 2015 With R/TAX APPEAL NO. 736 of 2011 With R/TAX APPEAL NO. 786 of 2011 With R/TAX APPEAL NO. 787 of 2011 With R/TAX APPEAL NO. 78 of 2011 With R/TAX APPEAL NO. 972 of 2017 ========================================================== COMMISSIONER OF INCOME TAX, CENTRAL - II Versus SWISS GLASS COAT EQUIPMENT LTD ========================================================== Appearance: MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1 MRS SWATI SOPARKAR(870) for the RESPONDENT(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MR.JUSTICE B.N. KARIA

Date : 05/09/2018

COMMON ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Learned advocate Mrs.Mauna Bhatt, under Page 2 of 3

C/TAXAP/1437/2010 ORDER 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) ANKIT SHAH Page 3 of 3

Recent GST High Court judgments

Search GST case law →