COMMISSIONER OF INCOME TAX II vs. MODERN CONSTRUCTION CO. P. LTD.
What did the High Court hold?
The High Court held that the appeal is not pressed in view of the low tax effect, as per Circular No. 17/2019. The Court noted the monetary limits for appeals before various authorities as per the circular. Consequently, the appeal was disposed of in accordance with this policy. The Court reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific finding on the merits of the original dispute was made.
What were the facts?
This matter concerns a Tax Appeal filed by the Commissioner of Income Tax II (the Revenue) against Modern Construction Co. P. Ltd. (the Assessee). The appeal was listed for an appropriate order. The appeal was notified due to its low tax effect. The Court was to pass an order in light of Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes. The circular outlines monetary limits for filing appeals. The appeal was not pressed by the Revenue.
What were the issues?
1. Whether the appeal should be disposed of in light of Circular No. 17/2019, dated August 8, 2019, due to low tax effect? The Revenue argued that the appeal is not pressed in view of the low tax effect and the policy reflected in Circular No. 17/2019. The Assessee's contentions are not recorded in the judgment.
AI-generated summary — verify with the full judgment below
C/TAXAP/564/2014 ORDER DATED: 07/01/2022 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 564 of 2014 ========================================================== COMMISSIONER OF INCOME TAX II Versus MODERN CONSTRUCTION CO. P. LTD. ========================================================== Appearance: MR MANISH R. BHATT, SENIOR ADVOCATE FOR M R BHATT & CO. (5953) 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 MS. JUSTICE NISHA M. THAKORE
Date : 07/01/2022
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 8 th 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 8 th 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/564/2014 ORDER DATED: 07/01/2022 Sr. No. Appeals/SLPs in Income-tax 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) (NISHA M. THAKORE,J) A. B. VAGHELA Page 2 of 2
Latest GST High Court judgments
Search GST case law →- M/S B.K. Agency Under The Proprietor Of Bhola Prasad vs. The Chief Commissioner, CGSTPatna · 2 Nov 2026
- R.K.Service Station, Balasore vs. Commissioner CT And GST Odisha, CuttackOrissa · 31 Oct 2026
- Tankala Soumya vs. Assistant Commissioner Of State Tax, CT And GST, Rayagada Circle, RayagadaOrissa · 31 Oct 2026
- M/S Pooja, Town Hallroad, Cuttack vs. State Tax Officer, Cuttack-I West Circle,CuttackOrissa · 31 Oct 2026
- M/S Chicvogue Fashions Lip, Ganjam vs. State Tax Officer Bhubaneswar- Ii CircleOrissa · 31 Oct 2026
