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713 orders · Page 3 of 15
The High Court held that whether a particular activity amounts to manufacture is a question of fact, dependent on the evidence on record and the specific facts of each case. The Court applied the tests laid down by the Apex Court and High Courts, which require that the raw material must undergo a process such that it cannot be termed the same as the end-product, and the resulting article must be regarded by the trade as a new and distinct article with an independent market. The Court found that the ITAT had considered the technical opinions of experts in the field, which opined that the activities performed amounted to manufacturing. The Court noted that such technical opinions should be considered on merits and cannot be ignored summarily. Applying these tests to the facts found by the Tribunal, the Court concluded that no substantial question of law was involved. The Court also found that the decisions relied upon by the Revenue were distinguishable on facts. Therefore, the Court did not find any error in the ITAT's order and dismissed the appeal.
The High Court held that whether a particular activity amounts to manufacture is a question of fact, dependent on the evidence on record and the specific facts of each case. The Court applied the tests laid down by the Apex Court and High Courts, which require that the raw material must undergo a process such that it cannot be termed the same as the end-product, and the resulting article must be regarded by the trade as a new and distinct article with an independent market. The Court found that the ITAT had considered the technical opinions of experts in the field, which opined that the activities performed amounted to manufacturing. The Court noted that such technical opinions should be considered on merits and cannot be ignored summarily. Applying these tests to the facts found by the Tribunal, the Court concluded that no substantial question of law was involved. The Court also found that the decisions relied upon by the Revenue were distinguishable on facts. Therefore, the Court did not find any error in the ITAT's order and dismissed the appeal.
The High Court held that whether an activity amounts to 'manufacture' is a question of fact and evidence, dependent on the specific case. The Court applied the tests laid down by the Apex Court and High Court, which require that the raw material must undergo a process resulting in a new and distinct article regarded by the trade as such, losing the identity of the raw material. The Tribunal's findings of fact, which considered expert opinions on the processes involved in making transformer cores (though the specific product in this appeal is CCGL, the reasoning on manufacturing is applied), indicated that the processes resulted in a new product with a distinct name, shape, and use. The Court found no legal infirmity in the ITAT's order, especially considering the technical nature of the issue and the reliance on expert opinions. The decisions relied upon by the Revenue were distinguished. The Court concluded that no substantial question of law arose, and the ITAT's order was not disturbed.
The High Court held that the impugned notice issued under Section 148 of the Income Tax Act, 1961, for AY 2011-12 was liable to be quashed and set aside. The Court found that the notice was issued beyond the period of four years from the end of the relevant assessment year and did not comply with the requirements of the proviso to Section 147. Specifically, the Court noted that the Assessing Officer (AO) had no jurisdiction to reopen the assessment, which had been concluded under Section 143(3), on the grounds stated. The Court reasoned that for reopening beyond four years, there must be a failure on the part of the assessee to disclose fully and truly all material facts. In this case, the Court found no basis to presume that the share allocation was at an artificially high premium or that the assessee had failed to disclose material facts. The Court emphasized that merely receiving a sizeable sum as share premium does not automatically imply it was artificially increased, and reopening for a fishing or roving inquiry after a scrutiny assessment is not permissible. The vital link, which is the tangible material at the AO's command to form a belief of escapement of income due to non-disclosure, was missing.
The High Court held that whether a particular activity amounts to manufacture is a question of fact, dependent on the evidence on record and the specific facts of each case. The Court applied the tests laid down by the Apex Court and High Courts, which require that the raw material must undergo a process such that it cannot be termed the same as the end-product, and the resulting article must be regarded by the trade as a new and distinct article with an independent market. The Court found that the ITAT had considered the technical opinions of experts in the field, which opined that the activities performed amounted to manufacturing. The Court noted that such technical opinions should be considered on merits and cannot be ignored summarily. Applying these tests to the facts found by the Tribunal, the Court concluded that no substantial question of law was involved. The Court also found that the decisions relied upon by the Revenue were distinguishable on facts. Therefore, the Court did not find any error in the ITAT's order and dismissed the appeal.
The High Court held that the tax appeal is not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019. The reasoning is based on the revised monetary limits for filing appeals, where the appeal falls below the threshold for High Court appeals. The ratio decidendi is that appeals with a low tax effect, as defined by CBDT circulars, should be disposed of without a detailed examination of merits. The operative direction is that the appeal is disposed of accordingly. The Court also reserved liberty for the Revenue to revive the tax appeal in case of any difficulty.
The High Court held that the tax appeal is not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019. The circular establishes monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. The appeal is disposed of accordingly. The court reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific finding on the merits of the original tax dispute was made as the appeal was not pressed.
The High Court held that the Tax Appeal is not pressed by the Revenue due to the low tax effect, in accordance with Circular No. 17/2019 dated August 8, 2019. The circular specifies monetary limits for appeals, and the appeal in question falls within the revised limits that do not warrant further prosecution. Consequently, the appeal is disposed of accordingly. The Court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. The specific issue decided by the ITAT, which led to this appeal, is not detailed in this order.
The High Court held that the Tax Appeal is disposed of as not pressed. The reasoning provided is that the learned counsel for the revenue stated that the appeal was not pressed, citing Circular No. 17/2019, dated August 8, 2019. This circular establishes monetary limits for appeals, with Rs. 1,00,00,000 being the limit for appeals before the High Court. The operative direction is that the appeal is disposed of as not pressed. No issues were expressly left undecided.
The High Court held that the tax appeal is not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019 dated 8th August, 2019. The circular establishes monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. The Court noted that in view of the aforesaid circular and the decision not to press the appeal, the tax appeal is disposed of accordingly. The specific finding on the merits of the tax appeal is not addressed as the appeal was not pressed. The operative direction is to dispose of the appeal. No issue was expressly left undecided.
The High Court held that the Tax Appeal is not pressed by the learned counsel for the revenue. This decision is in line with Circular No. 17/2019, which specifies monetary limits for filing appeals. The circular indicates that appeals with a tax effect below Rs. 1,00,00,000 before the High Court are generally not to be pressed. Consequently, the High Court disposed of the Tax Appeal as not pressed. No specific findings on the merits of the original dispute before the ITAT were made, as the appeal was withdrawn by the appellant.
The High Court held that the tax appeal was not pressed by the Revenue. This decision was based on Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes. The circular outlines monetary limits for filing appeals, stipulating that appeals before the High Court should not be filed if the tax effect is Rs. 1,00,00,000 or less. The Court found that the tax effect in the present case was below this threshold. Consequently, the appeal was disposed of in accordance with this circular. The operative direction was to dispose of the appeal as not pressed.
The High Court held that the tax appeal is not pressed by the Revenue. This decision is based on the low tax effect, in view of CBDT Circular No. 17/2019, dated 8th August, 2019. The circular establishes monetary limits for appeals, with Rs. 1,00,00,000 being the limit for appeals before the High Court. Since the appeal is not pressed due to the low tax effect falling within these prescribed limits, the appeal is disposed of accordingly. The judgment does not provide any findings on the merits of the case or the decision of the ITAT. No specific issue was decided on its merits, and no ratio decidendi can be extracted for future cases on substantive tax law.
The High Court held that both tax appeals are disposed of as not pressed. The reasoning is based on the revenue's decision not to press the appeals in light of CBDT Circular No. 17/2019, which sets revised monetary limits for appeals. The circular establishes a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Consequently, the appeals were dismissed on this ground. The court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific issue was left undecided; the appeals were disposed of based on the revenue's submission.
The High Court held that the Tax 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 circular specifies monetary limits for appeals before different judicial forums, including the High Court, where the limit is Rs. 1,00,00,000. The court accepted the Revenue's submission that the appeal should be disposed of in accordance with this policy. The principle derived is that appeals falling below the stipulated monetary limits, as per CBDT directives, are to be withdrawn or not pressed. The operative direction was to dispose of the appeal accordingly. Liberty was reserved for the Revenue to revive the tax appeal in case of any difficulty. No specific issue was left undecided, as the appeal was disposed of on a procedural ground.
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 noted the revised monetary limits for appeals. Consequently, all the appeals were disposed of accordingly. The Court reserved liberty for the Revenue to revive the tax appeals in case of any difficulty. The specific tax effect or the assessment years were not recorded in the judgment. No specific issue was left undecided, as the appeals were disposed of based on the Revenue's decision not to press them.
The High Court held that both tax appeals filed by the Revenue were not pressed due to a low tax effect, as per Circular No. 17/2019. This circular establishes revised monetary limits for appeals, with Rs. 1,00,00,000 being the threshold for appeals before the High Court. Since the appeals fell below this threshold or were otherwise considered to have a low tax effect in light of the new policy, they were disposed of accordingly. The court reserved liberty for the Revenue to revive the tax appeals in case of any difficulty. No specific findings were made on the merits of the original tax disputes.
The High Court held that the appeal was not pressed by the Revenue due to the low tax effect, in accordance with Circular No. 17/2019. The circular establishes monetary limits for appeals, with Rs. 1,00,00,000 being the threshold for appeals before the High Court. Consequently, the appeal was disposed of based on this policy. The court also granted the Revenue liberty to revive the tax appeal if any difficulty arose. No specific finding was made on the merits of the original dispute, as the appeal was not pressed.
The High Court held that the Tax Appeal is 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 revised monetary limits for appeals, with Rs. 1,00,00,000 being the threshold for appeals before the High Court. Consequently, the appeal was disposed of in accordance with this circular. The Court also granted liberty to the Revenue to revive the tax appeal in case of any difficulty. The principle derived is that appeals below the prescribed monetary limits, as per CBDT circulars, may not be pursued by the Revenue.
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 new policy reflected in the circular, which establishes monetary limits for appeals. For appeals before the High Court, the monetary limit is Rs. 1,00,00,000. Consequently, the appeal was disposed of accordingly. The court 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, as the appeal was withdrawn by the appellant.
The High Court held that the Tax Appeal is 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 revised monetary limits for appeals, including Rs. 1,00,00,000 for appeals before the High Court. Consequently, the appeal was disposed of accordingly. The Court reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific findings on the merits of the original dispute were made, as the appeal was not pressed.
The High Court held that both tax appeals were disposed of as not pressed. The decision was based on the low tax effect and the policy articulated in Circular No. 17/2019 dated August 8, 2019, issued by the Central Board of Direct Taxes. This circular establishes monetary limits for filing appeals before various authorities, including the High Court, where the limit is Rs. 1,00,00,000. The Court explicitly stated that the appeals were not pressed in view of this circular. The Court also reserved the liberty for the Revenue to revive the tax appeals in case of any difficulty. No specific findings were made on the merits of the original assessment or any specific legal provisions were discussed beyond the context of the circular.
The High Court held that the tax appeal is not pressed by the appellant (Revenue) in view of the low tax effect and Circular No. 17/2019. The circular establishes monetary limits for appeals before various authorities, with appeals before the High Court having a limit of Rs. 1,00,00,000. The court disposed of the appeal accordingly. It also reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. The ratio is that appeals with a low tax effect, falling below the prescribed monetary limits in the CBDT circular, may not be pressed and can be disposed of.
The High Court held that the Tax Appeal was not pressed by the revenue in view of the low tax effect, as per Circular No. 17/2019. The court acknowledged the new policy reflected in the circular, which sets monetary limits for appeals. Specifically, for appeals before the High Court, the monetary limit is Rs. 1,00,00,000. Since the present appeal fell under the category of 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 findings were made on the merits of the original dispute.
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 noted the revised monetary limits for appeals. Consequently, all the appeals were disposed of accordingly. The Court reserved liberty for the Revenue to revive the tax appeals in case of any difficulty. The specific tax effect or the assessment years were not recorded in the judgment. No specific issue was left undecided, as the appeals were disposed of based on the Revenue's decision not to press them.
The High Court held that the tax appeal is not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019. The circular specifies monetary limits for appeals, and the present appeal falls below the threshold for High Court appeals (Rs. 1,00,00,000). Consequently, the appeal is disposed of accordingly. The court reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific issue was decided on merits.
The High Court dismissed the appeal filed by the Revenue. The Tribunal had dismissed the Revenue's appeal by relying on its own previous decisions, specifically in the case of Gujarat Lease Finance Ltd. and General Motors India (P) Ltd. The Tribunal noted that the Gujarat High Court had held that unabsorbed depreciation available as of April 1, 2002 (AY 2002-03) would be dealt with under Section 32(2) as amended by the Finance Act, 2001. Circular No. 14 of 2001 clarified that the eight-year restriction for carry forward and set off of unabsorbed depreciation was dispensed with. Therefore, unabsorbed depreciation from AY 1997-98 up to AY 2001-02 got carried forward to AY 2002-03 and became governed by the amended Section 32(2), available for set off in subsequent years without any limit. The High Court further observed that the Revenue had previously filed a Tax Appeal (No. 1042 of 2018) against a similar order of the ITAT concerning the assessee, which was dismissed by the High Court on August 21, 2018. Given this history and the consistent view of the Tribunal and the High Court, no case was made out for interference. The operative direction was the dismissal of the appeal.
The High Court held that both tax appeals were not pressed by the Revenue and were disposed of in accordance with Circular No. 17/2019. The Court acknowledged the new policy reflected in the circular, which sets monetary limits for appeals. Specifically, for appeals before the High Court, the monetary limit is Rs. 1,00,00,000. Since the appeals were not pressed due to low tax effect, they were disposed of on this basis. The Court granted liberty to the Revenue to revive the tax appeals if any difficulty arose. No specific findings were made on the merits of the original assessment or the grounds of appeal.
The High Court held that both tax appeals were disposed of as not pressed. The Court's decision was based on the Revenue's submission that the appeals were not being pressed due to a low tax effect, in accordance with Circular No. 17/2019. This circular, issued by the CBDT, sets out revised monetary limits for filing appeals before various judicial forums. The Court acknowledged the updated monetary limits, including Rs. 1,00,00,000 for appeals before the High Court. The operative direction was to dispose of the appeals accordingly. The Court also reserved liberty for the Revenue to revive the tax appeals in case of any difficulty. No specific issue was left undecided; the appeals were disposed of on procedural grounds related to the revised policy.
The High Court held that the Tax Appeal was not pressed by the Revenue. This decision was made in consideration of Circular No. 17/2019, dated August 8, 2019, which establishes monetary limits for appeals. Specifically, the circular sets a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Since the appeal in question had a low tax effect, falling below this prescribed limit, the Revenue chose not to pursue it. The Court disposed of the appeal accordingly. The Court also reserved 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.
The High Court held that the Tax Appeal is not pressed by the Revenue in view of the low tax effect, in accordance with Circular No. 17/2019 dated August 8, 2019. The circular establishes revised monetary limits for appeals before various authorities, including the High Court, which is Rs. 1,00,00,000. The appeal was disposed of based on this policy. 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 original assessment or the order under challenge was made, as the appeal was not pressed.
The High Court held that the appeal was not pressed by the Revenue due to the low tax effect, referencing Circular No. 17/2019. The court noted the revised monetary limits for appeals, stating that appeals with a tax effect below Rs. 1,00,00,000 before the High Court would generally not be pursued. Consequently, the appeal was disposed of in accordance with this policy. The court also reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. The specific grounds of appeal or the merits of the case were not decided.
The High Court of Gujarat disposed of the tax appeal. The Court noted that the appeal was not pressed by the Revenue due to the low tax effect, in accordance with Circular No. 17/2019 dated August 8, 2019. This circular establishes monetary limits for appeals, with a limit of Rs. 1,00,00,000 for appeals before the High Court. The Court's decision to dispose of the appeal is based on the Revenue's policy of not pursuing appeals below these monetary thresholds. The Court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific findings on the merits of the original assessment or the grounds of appeal were made as the appeal was not pressed.
The High Court held that the Tax Appeal was not pressed by the Revenue due to the low tax effect, in accordance with Circular No. 17/2019. The circular establishes monetary limits for appeals, with Rs. 1,00,00,000 being the limit for appeals before the High Court. Since the appeal fell within the scope of this circular and was not pressed, the court disposed of the appeal accordingly. The Revenue was granted liberty to revive the tax appeal in case of any difficulty. The specific tax effect or the assessment year(s) were not explicitly stated in the judgment.
The High Court held that the appeal was not pressed by the Revenue due to the low tax effect, in accordance with Circular No. 17/2019. The circular establishes monetary limits for appeals, with appeals before the High Court having a monetary limit of Rs. 1,00,00,000. Since the tax effect in this case was below this threshold, the Revenue chose not to press the appeal. The court disposed of the appeal accordingly. The court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific findings were made on the merits of the original dispute.
The High Court held that both tax appeals were disposed of in view of the low tax effect, as per Circular No. 17/2019. The court explicitly stated that the appeals were not pressed by the Revenue in light of this circular and the established monetary limits. The reasoning was based on the new policy of the Government of India regarding the monetary limits for filing appeals. The operative direction was to dispose of both appeals accordingly. The court also reserved liberty for the Revenue to revive the tax appeals in case of any difficulty. No specific issue was left undecided; the appeals were disposed of based on the stated policy.
The High Court held that the tax appeal was not pressed by the appellant (Revenue) in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019. The circular establishes monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. Since the appeal fell under this category and was not pressed due to the low tax effect, the court disposed of the appeal accordingly. The court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. The ratio decidendi is that appeals with a low tax effect, as defined by CBDT circulars, can be withdrawn or not pressed by the Revenue, leading to their disposal by the courts.
The High Court held that the tax 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 circular establishes monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. The Court noted that the appeal was being disposed of in accordance with this circular. The Revenue was granted liberty to revive the tax appeal in case of any difficulty. The specific tax effect or the assessment year(s) were not recorded in the judgment.
The High Court noted that the appeal was listed for an appropriate order due to its low tax effect. It was to be disposed of in light of Circular No. 17/2019, which revised the monetary limits for appeals. The Revenue stated that the appeal was not pressed due to the low tax effect and the new policy. Consequently, the High Court disposed of the appeal accordingly. The Court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific issue was decided on merits.
The High Court held that the Tax 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 revised monetary limits for appeals before the High Court as Rs. 1,00,00,000. Since the appeal was not pressed, the Court disposed of the appeal accordingly. The reasoning was based on the administrative policy decision of the Central Board of Direct Taxes to streamline litigation and focus on cases with significant tax implications. The Court explicitly reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific issue regarding the merits of the original assessment or the order under challenge was decided.
The High Court held that the appeal is 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 revised monetary limits for appeals, with Rs. 1,00,00,000 being the limit for appeals before 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 findings were made on the merits of the original dispute, as the appeal was withdrawn by the appellant.
The High Court held that all the captioned tax appeals were not pressed by the Revenue due to the low tax effect, in accordance with Circular No. 17/2019 dated August 8, 2019. This circular establishes revised monetary limits for filing appeals. The Court disposed of all the appeals accordingly. The reasoning is based on the Revenue's decision not to pursue these appeals given the financial threshold set by the circular. The ratio decidendi is that appeals falling below the specified monetary limits, as per the CBDT's policy, will not be pursued. The operative direction was to dispose of the appeals, with liberty reserved for the Revenue to revive them if any difficulty arises.
The High Court held that the appeal is not pressed and is disposed of in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019. The reasoning is that the monetary limit for appeals before the High Court, as per the new policy, is Rs. 1,00,00,000. Since the appeal has a low tax effect, it is being disposed of without going into the merits. The ratio decidendi is that appeals with low tax effect, falling below the prescribed monetary limits in the relevant circular, can be withdrawn or not pressed. The operative direction is that the appeal is disposed of accordingly. Liberty is reserved for the Revenue to revive the tax appeal in case of any difficulty.
The Tribunal held that the appeal is not pressed by the Revenue in view of the low tax effect and the guidelines provided in Circular No. 17/2019. The Circular establishes a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Since the appeal falls within the scope of this circular, it is disposed of without a decision on the merits of the case. The ratio decidendi is that appeals with a low tax effect, as defined by CBDT circulars, may not be pursued by the Revenue. The operative direction is that the appeal is disposed of, with liberty reserved for the Revenue to revive the tax appeal in case of any difficulty.
The High Court held that both tax appeals were not pressed by the Revenue and were disposed of in view of the low tax effect, as per Circular No. 17/2019. The reasoning was based on the new policy outlined in the circular, which sets monetary limits for filing appeals. The court acknowledged the revised monetary limit for appeals before the High Court as Rs. 1,00,00,000. The operative direction was to dispose of both appeals accordingly. The court also reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific issue was left undecided; the appeals were disposed of on a procedural ground related to the tax effect.
The High Court held that the tax appeal is not pressed in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019. The circular establishes monetary limits for appeals, with the limit for appeals before the High Court being Rs. 1,00,00,000. The court disposed of the appeal accordingly. The Revenue was granted liberty to revive the tax appeal in case of any difficulty. The specific tax effect or the grounds of the original appeal were not discussed or decided.
The High Court held that the appeal was not pressed by the appellant (Revenue) in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019. This circular establishes monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. 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. The ratio decidendi is that appeals with a low tax effect, falling below the prescribed monetary limits in the relevant circular, may not be pressed by the revenue, leading to their disposal without a decision on the merits.
The High Court held that the tax appeal was not pressed by the Revenue due to the low tax effect, in accordance with Circular No. 17/2019 dated August 8, 2019. The circular specifies monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. The court disposed of the appeal accordingly. The Revenue was granted liberty to revive the tax appeal in case of any difficulty. The specific tax effect or the original dispute amount was not recorded in the judgment, but the decision was based on the monetary limits set by the circular.
The High Court of Gujarat at Ahmedabad held that the Tax 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 revised monetary limits for appeals before the High Court, which is Rs. 1,00,00,000. 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 given on the merits of the original dispute, as the appeal was not pressed.
The High Court held that the tax appeal is not pressed in view of the low tax effect, having regard to Circular No. 17/2019 dated August 8, 2019. The Court noted the monetary limits for appeals as per the circular, with appeals before the High Court having a monetary limit of Rs. 1,00,00,000. The appeal was disposed of accordingly. The Court reserved 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.