PR. COMMISSIONER OF INCOME TAX -I vs. ANUJ MURALIAR AGRWAL

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TAXAP/273/2017HC GujaratGJHC24056884201717 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 Court acknowledged the Revenue's submission that the tax effect in these appeals was below the minimum threshold limit stipulated by the CBDT in its circular dated July 11, 2018. This circular provides the departmental guidelines for preferring and maintaining appeals before the High Court. Consequently, the Court disposed of all the listed Tax Appeals accordingly. No specific findings were made on the merits of the individual appeals, as the withdrawal was based on administrative policy and monetary limits set by the CBDT.

What were the facts?

The Commissioner of Income Tax I (Revenue) filed numerous Tax Appeals before the High Court of Gujarat at Ahmedabad against the orders passed by the Income Tax Appellate Tribunal (ITAT). The appeals were filed by the Revenue against the assessee, Mahendra Shantilal Vyas. The specific assessment years are not mentioned in the provided text. The Revenue sought permission to withdraw these appeals. The reason cited for withdrawal was that the tax effect involved in these appeals was below the minimum threshold limit prescribed by the CBDT in its circular dated July 11, 2018, which governs the department's ability to prefer and maintain appeals before the High Court.

What were the issues?

1. Whether the Revenue is permitted to withdraw the tax appeals on the ground that the tax effect is below the threshold limit specified in the CBDT circular dated July 11, 2018? (Question of law) The Revenue, through its learned advocate, argued that the appeals should be permitted to be withdrawn as per the instructions from the department. This instruction was based on CBDT Circular dated July 11, 2018, which sets a minimum threshold limit for the tax effect below which the department is enabled to prefer and maintain appeals before the High Court. The Revenue relied on this circular to justify the withdrawal. The assessee's arguments are not recorded in the provided text.

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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