PR.COMMISSIONER OF INCOME TAX-1 vs. M/S.MANISH DYG. AND PTG.MILLS PVT.LTD.

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TAXAP/204/2016HC GujaratGJHC24051681201617 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 tax appeals. The reasoning provided is that the learned advocate for the appellant, acting under instructions from the department, sought permission to withdraw the appeals. This request was based on the fact that the tax effect involved in these appeals was below the minimum threshold limit specified in the CBDT Circular dated 11.07.2018. This circular enables the department to prefer and maintain appeals before the High Court. Consequently, the appeals were disposed of as withdrawn. No specific issue was decided on merits.

What were the facts?

The Commissioner of Income Tax I (the Revenue) filed multiple Tax Appeals before the High Court of Gujarat at Ahmedabad against the assessee, Mahendra Shantilal Vyas. These appeals challenge various orders, though the specific assessment years and the nature of the orders are not detailed in this excerpt. The procedural history involves the filing of numerous appeals by the Revenue. The present order pertains to a request made by the learned advocate for the appellant (Revenue) to withdraw these appeals.

What were the issues?

1. Whether the Revenue should be permitted to withdraw the tax appeals. This issue arises from the Revenue's submission that the tax effect involved in these appeals is 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. Assessee's contentions: Not recorded in the judgment. Revenue's contentions: The Revenue, through its learned advocate, sought permission to withdraw the appeals. The basis for this request is that the tax effect in these appeals falls below the threshold limit stipulated in CBDT Circular dated 11.07.2018, which permits the department to withdraw or not pursue appeals where the tax effect is below a certain amount.

AI-generated summary — verify with the full judgment below

C/TAXAP/1124/2014 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1124 of 2014 With R/TAX APPEAL NO. 109 of 2016 With R/TAX APPEAL NO. 1216 of 2014 With R/TAX APPEAL NO. 1251 of 2014 With R/TAX APPEAL NO. 1385 of 2014 With R/TAX APPEAL NO. 148 of 2016 With R/TAX APPEAL NO. 159 of 2017 With R/TAX APPEAL NO. 188 of 2015 With R/TAX APPEAL NO. 189 of 2015 With R/TAX APPEAL NO. 204 of 2016 With R/TAX APPEAL NO. 258 of 2017 With R/TAX APPEAL NO. 273 of 2017 With R/TAX APPEAL NO. 275 of 2017 With R/TAX APPEAL NO. 329 of 2015 With R/TAX APPEAL NO. 330 of 2015 With R/TAX APPEAL NO. 366 of 2015 With R/TAX APPEAL NO. 390 of 2016 With R/TAX APPEAL NO. 391 of 2016 With R/TAX APPEAL NO. 399 of 2015 With R/TAX APPEAL NO. 400 of 2015 With R/TAX APPEAL NO. 435 of 2015 Page 1 of 3

C/TAXAP/1124/2014 ORDER With R/TAX APPEAL NO. 589 of 2015 With R/TAX APPEAL NO. 630 of 2018 With R/TAX APPEAL NO. 673 of 2018 With R/TAX APPEAL NO. 692 of 2017 With R/TAX APPEAL NO. 696 of 2016 With R/TAX APPEAL NO. 781 of 2015 With R/TAX APPEAL NO. 786 of 2015 With R/TAX APPEAL NO. 876 of 2017 With R/TAX APPEAL NO. 930 of 2017 With R/TAX APPEAL NO. 932 of 2017 With R/TAX APPEAL NO. 989 of 2011 ========================================================== COMMISSIONER OF INCOME TAX I Versus MAHENDRA SHANTILAL VYAS ========================================================== Appearance: MR.VARUN K.PATEL, Mrs. KALPANA RAVAL, MRS MAUNA BHATT for the PETITIONER(s) No. 1 MR RK PATEL, MR B S SOPARKAR, MR MANISH SHAH, MR TUSHAR HEMANI, MR BHAUMIK DHOLARIYA for the RESPONDENT(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MR.JUSTICE B.N. KARIA

Date : 17/09/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) Learned advocate for the appellant, under instructions from the department, sought permission to withdraw these appeals since the Page 2 of 3

C/TAXAP/1124/2014 ORDER 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) JYOTI V. JANI Page 3 of 3

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