COMMISSIONER OF INCOME TAX vs. EVERGREEN INDUSTRIES PVT LTD
What did the High Court hold?
The High Court held that the appeal was not pressed by the Revenue due to the low tax effect, referencing Circular No. 17/2019. The court noted the revised monetary limits for appeals, stating that appeals with a tax effect below Rs. 1,00,00,000 before the High Court would generally not be pursued. Consequently, the appeal was disposed of in accordance with this policy. The court also reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. The specific grounds of appeal or the merits of the case were not decided.
What were the facts?
The Gujarat High Court was considering a Tax Appeal filed by the Commissioner of Income Tax against Evergreen Industries Pvt Ltd. The appeal was listed for an appropriate order by the Registry due to a low tax effect. The court noted that the appeal was to be disposed of in light of Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes. This circular outlines revised monetary limits for filing appeals. The appeal was not pressed by the appellant (Revenue) in view of this circular and the low tax effect.
What were the issues?
1. Whether the appeal should be dismissed due to low tax effect, as per Circular No. 17/2019? The Revenue argued that the appeal was not pressed in view of the low tax effect and the policy outlined in Circular No. 17/2019, which sets monetary limits for appeals before various authorities, including the High Court at Rs. 1,00,00,000. The Assessee did not record any arguments.
AI-generated summary — verify with the full judgment below
C/TAXAP/2645/2010 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 2645 of 2010 ========================================================== COMMISSIONER OF INCOME TAX Versus EVERGREEN INDUSTRIES PVT LTD ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MR B S SOPARKAR(6851) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR.JUSTICE A.C. RAO
Date : 09/09/2019
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/2645/2010 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) (A. C. RAO, J) aruna Page 2 of 2
Recent GST High Court judgments
Search GST case law →- M/S Barnala Steel Industries Private Limited vs. State Of Uttar Pradesh And 2 OthersAllahabad · 22 Oct 2026
- Skd Suppliers Private Limited vs. The Superintendent, Central CGST, Rishra Division, Range-Ii, And AnrCalcutta · 22 Oct 2026
- M/S Aasha Industries vs. State Of U.P. And AnotherAllahabad · 22 Oct 2026
- M/S Bharat Iron Scrap vs. State Of U.P. And AnotherAllahabad · 22 Oct 2026
- Mascot Constructions Co. And Another vs. The Commissioner Of Goods And Services Tax (GST) And AnotherBombay · 22 Oct 2026
