PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. LIVA HEALTHCARE LIMITED

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TAXAP/344/2017HC GujaratGJHC24056905201727 January 2020Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE BHARGAV D. KARIA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The Gujarat High Court held that the appeal was not pressed by the Revenue. This decision was made in consideration of Circular No. 17/2019, which sets monetary limits for filing appeals. The circular specifies that appeals before the High Court should have a monetary limit of Rs. 1,00,00,000. Since the appeal was not pressed due to its low tax effect, it 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 on the merits of the case was made.

What were the facts?

The appeal, C/TAXAP/344/2017, was filed by the Principal Commissioner of Income Tax-1 (the Revenue) against Liva Healthcare Limited (the assessee). The appeal was listed for an order due to its low tax effect. The Gujarat High 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 Revenue.

What were the issues?

1. Whether the appeal should be dismissed due to low tax effect, as per Circular No. 17/2019? (Question of law) The Revenue's contention was that the appeal was not pressed in view of the low tax effect, citing Circular No. 17/2019. The judgment does not record any specific arguments from the assessee on this point, other than their appearance.

AI-generated summary — verify with the full judgment below

C/TAXAP/344/2017 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 344 of 2017 ========================================================== PRINCIPAL COMMISSIONER OF INCOME TAX-1 Versus LIVA HEALTHCARE LIMITED ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 DARSHAN R PATEL(8486) 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. 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/344/2017 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) (BHARGAV D. KARIA, J) GIRISH Page 2 of 2

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