COMMISSIONER OF INCOME TAX-I vs. RASIKLAL K KATIRA

PDF · subscribers

TAXAP/1001/2009HC GujaratGJHC24040939200909 September 2019Bench: HONOURABLE MR. JUSTICE J.B.PARDIWALA,HONOURABLE MR. JUSTICE A.C. RAO2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court held that all the captioned tax appeals were not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019. The Court disposed of all the appeals accordingly. The Court also reserved the liberty for the Revenue to revive the tax appeals in case of any difficulty. The specific reasoning for the low tax effect or the applicability of the circular to the facts of these cases is not detailed, beyond the fact that the appeals were not pressed on this ground. No specific issue was decided on merits.

What were the facts?

The appeals were filed by the Commissioner of Income Tax-I against Rasiklal K Katira. The appeals were notified for disposal due to low tax effect. The Court referred to Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes, which sets monetary limits for filing appeals. The circular outlines revised monetary limits for appeals before the Appellate Tribunal (Rs. 50,00,000), High Court (Rs. 1,00,00,000), and Supreme Court (Rs. 2,00,00,000). The appeals in question were before the High Court.

What were the issues?

1. Whether the appeals should be dismissed on the grounds of low tax effect as per Circular No. 17/2019? (Question of law). The Revenue argued that the appeals were not pressed in view of the low tax effect, referencing Circular No. 17/2019. The Assessee's contentions are not recorded in the judgment. The judgment does not explicitly state the specific tax effect or the assessment years involved.

AI-generated summary — verify with the full judgment below

C/TAXAP/1001/2009 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1001 of 2009 With R/TAX APPEAL NO. 1002 of 2009 With R/TAX APPEAL NO. 1003 of 2009 ========================================================== COMMISSIONER OF INCOME TAX-I Versus RASIKLAL K KATIRA ========================================================== Appearance: MRS MAUNA M BHATT(174) for the Appellant(s) No. 1 MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA and HONOURABLE MR.JUSTICE A.C. RAO

Date : 09/09/2019

COMMON ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. The Registry has notified all the captioned tax appeals for the purpose of passing appropriate orders. All the captioned appeals have been notified because of the low tax effect. These appeals are 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. All the captioned tax appeals are 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/1001/2009 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 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, all the appeals are disposed of accordingly. In case of any difficulty, we reserve the liberty for the Revenue to revive the tax appeal. (J. B. PARDIWALA, J) (A. C. RAO, J) aruna Page 2 of 2

Recent GST High Court judgments

Search GST case law →