PRINCIPAL COMMISSIONER OF INCOME TAX-2 vs. INTAS PHARMACEUTICALS LTD
What did the High Court hold?
The High Court held that the appeal was not pressed by the revenue in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019. The Court noted the monetary limits prescribed by the circular for appeals before various authorities, including the High Court. Consequently, the appeal was disposed of accordingly. The Court also reserved the liberty for the Revenue 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?
This matter concerns a Tax Appeal filed by the Principal Commissioner of Income Tax-2 against Intas Pharmaceuticals Ltd. The appeal was listed for an order due to its low tax effect. The appeal was filed against an order of the Income Tax Appellate Tribunal (ITAT). The procedural history indicates that the appeal was brought before the High Court of Gujarat at Ahmedabad.
What were the issues?
1. Whether the appeal should be dismissed due to low tax effect, considering the CBDT Circular No. 17/2019? Assessee's Contention: The assessee (Intas Pharmaceuticals Ltd.) did not explicitly argue any points as the appeal was not pressed. Revenue's Contention: The revenue (Principal Commissioner of Income Tax-2) did not press the appeal, citing the low tax effect in light of CBDT Circular No. 17/2019. The revenue relied on Circular No. 17/2019, dated August 8, 2019, which provides monetary limits for filing appeals. The appeal falls within the monetary limit for appeals before the High Court (Rs. 1,00,00,000).
AI-generated summary — verify with the full judgment below
C/TAXAP/319/2016 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 319 of 2016 ========================================================== PRINCIPAL COMMISSIONER OF INCOME TAX-2 Versus INTAS PHARMACEUTICALS 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 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. Page 1 of 2
C/TAXAP/319/2016 ORDER 3. According to the new policy as reflected from the Circular referred to above, the table for monetary limits is as follows: Sr.No. Appeals/SLPs in Income-tax matters Monetray
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) PALAK Page 2 of 2
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