COMMISSIONER OF INCOME TAX-I vs. J K PAPER LTD

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TAXAP/879/2012HC GujaratGJHC24043086201217 September 2018Bench: HONOURABLE MR. JUSTICE AKIL KURESHI,HONOURABLE MR. JUSTICE B.N. KARIA3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeals filed by the Revenue. The Court's decision was based solely on the ground that the tax effect involved in these appeals was below the minimum threshold prescribed by the CBDT in its circular dated 11.7.2018. This circular specifies the monetary limits for the Revenue to maintain appeals before the High Court. Since the tax effect was below this threshold, the Court found no reason to entertain the appeals on merits. The Court did not delve into the substantive tax issues that might have been raised in the appeals. The ratio decidendi is that appeals filed by the Revenue with a tax effect below the prescribed CBDT threshold are liable to be dismissed on that procedural ground alone. The operative direction was the dismissal of all the listed Tax Appeals.

What were the facts?

The appeals were filed by the Revenue (Commissioner of Income Tax-I) against the assessee, Anupam Silk Mills Private Ltd. The appeals challenged orders from the Income Tax Appellate Tribunal (ITAT) for various assessment years, though the specific years are not detailed in this excerpt. The core of the matter is that the Revenue has filed these appeals before the High Court of Gujarat. The procedural history relevant to this specific order is that the appeals have reached the stage of hearing before the High Court.

What were the issues?

The primary issue before the High Court was whether the appeals filed by the Revenue were maintainable. The Revenue contended that the appeals should be heard on their merits. The Revenue relied on the fact that they had filed these appeals. The Respondent (assessee) did not appear to have made any arguments recorded in this specific order. The Court was informed that the tax effect in these appeals was below the minimum threshold prescribed by the CBDT circular dated 11.7.2018 for maintaining appeals before the High Court. The question before the Court was whether this circular mandated the dismissal of the appeals.

AI-generated summary — verify with the full judgment below

C/TAXAP/1331/2011 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1331 of 2011 With R/TAX APPEAL NO. 1333 of 2011 With R/TAX APPEAL NO. 1334 of 2011 With R/TAX APPEAL NO. 1360 of 2011 With R/TAX APPEAL NO. 1420 of 2011 With R/TAX APPEAL NO. 1430 of 2011 With R/TAX APPEAL NO. 50 of 2012 With R/TAX APPEAL NO. 89 of 2012 With R/TAX APPEAL NO. 456 of 2012 With R/TAX APPEAL NO.457 of 2012 With R/TAX APPEAL NO. 458 of 2012 With R/TAX APPEAL NO. 530 of 2012 With R/TAX APPEAL NO. 538 of 2012 With R/TAX APPEAL NO. 541 of 2012 With R/TAX APPEAL NO. 640 of 2012 With R/TAX APPEAL NO. 642 of 2012 With R/TAX APPEAL NO. 679 of 2012 With R/TAX APPEAL NO. 744 of 2012 With R/TAX APPEAL NO. 745 of 2012 With R/TAX APPEAL NO. 746 of 2012 With R/TAX APPEAL NO. 826 of 2012 With Page 1 of 3

C/TAXAP/1331/2011 ORDER R/TAX APPEAL NO. 878 of 2012 With R/TAX APPEAL NO. 879 of 2012 With R/TAX APPEAL NO. 190 of 2013 With R/TAX APPEAL NO. 353 of 2013 With R/TAX APPEAL NO. 585 of 2013 With R/TAX APPEAL NO.686 of 2013 With R/TAX APPEAL NO. 787 of 2013 With R/TAX APPEAL NO. 792 of 2013 With R/TAX APPEAL NO. 871 of 2013 With R/TAX APPEAL NO. 961 of 2013 With R/TAX APPEAL NO. 962 of 2013 With R/TAX APPEAL NO. 963 of 2013 With R/TAX APPEAL NO. 964 of 2013 With R/TAX APPEAL NO. 1036 of 2013 With R/TAX APPEAL NO. 332 of 2014 With R/TAX APPEAL NO. 594 of 2014 With R/TAX APPEAL NO. 617 of 2014 With R/TAX APPEAL NO. 875 of 2014 ========================================================== COMMISSIONER OF INCOME TAX-I Versus ANUPAM SILK MILLS PRIVATE LTD ========================================================== Appearance: MRS KALPANAK RAVAL for the PETITIONER(s) No. 1 MRS MAUNA BHATT, for the PETITIONER(s) No. 1 MR VARUN K PATEL for the PETITIONER(s) No. 1 MR TUSHAR P HEMANI(2790) for the RESPONDENT(s) No. Page 2 of 3

C/TAXAP/1331/2011 ORDER MS VAIBHAVI K PARIKH(3238) for the RESPONDENT(s) No. MR MANISH J SHAH for the RESPONDENT(s) No. MR BS SOPARKAR for the RESPONDENT(s) No. MR RK PATEL for the RESPONDENT(s) No. MR TEJ SHAH for the RESPONDENT(s) No. ========================================================== 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) We are informed that the tax effect involved in these appeals filed by the Revenue is below the minimum threshold prescribed by CBDT in its latest   circular   dated   11.7.2018   to   enable   the Revenue   to   maintain   appeals   before   the   High Court. Tax Appeals are therefore, dismissed only on this ground. (AKIL KURESHI, J) (B.N. KARIA, J) K.K. SAIYED Page 3 of 3

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