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512 orders · Page 5 of 11
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 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 view of 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, as the appeal was disposed of on procedural grounds related to the revenue's policy on low tax effect appeals.
The High Court held that the Tax Appeal was not pressed by the Revenue in view of Circular No. 17/2019, dated August 8, 2019, which stipulates a monetary limit of Rs. 1,00,000 for appeals before the High Court. The Court observed that the appeal was being disposed of accordingly. The reasoning is based on the administrative policy decision of the Revenue to withdraw appeals below a certain monetary threshold. The ratio decidendi is that appeals with a low tax effect, as defined by subsequent circulars, may not be pursued. The operative direction was to dispose of the appeal, with liberty reserved for the Revenue to revive it if any difficulty arose. No specific issue was left undecided; the appeal was disposed of based on the stated policy.
The High Court held that the Tax Appeal was not pressed by the appellant (Principal Commissioner of Income Tax) due to the low tax effect. This decision was made in consideration of CBDT Circular No. 17/2019, dated August 8, 2019, which revised the monetary limits for filing appeals. The circular sets a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Consequently, the appeal was disposed of in line with this policy. 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 appellant (Revenue) in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019. The circular sets a monetary limit of Rs. 1,00,00,000 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. The specific tax effect or the assessment year(s) were not recorded in the judgment.
The High Court of Gujarat at Ahmedabad decided to dispose of the Tax Appeal in accordance with Circular No. 17/2019 dated August 8, 2019, due to the low tax effect. The Court noted the 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 appeal was not pressed by the Revenue in view of this circular, 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 the appeal is not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019. The court disposed of the appeal accordingly. The reasoning is based on the Revenue's decision not to pursue the appeal due to the monetary limits specified in the circular. 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, as the appeal was not pressed.
The High Court noted that the captioned appeal was notified for passing an appropriate order due to a low tax effect. The Court referred to Circular No. 17/2019 dated August 8, 2019, 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 was not pressed by the Revenue in view of the low tax effect, and in light of the aforesaid circular, the appeal was disposed of accordingly. The Court reserved the liberty for the Revenue to revive the Tax Appeal in case of any difficulty.
The High Court held that the appeal should be disposed of in view of the low tax effect, as per Circular No. 17/2019. The reasoning was based on the policy outlined in the circular, which sets monetary limits for appeals. Since the tax effect in this case was below the threshold of Rs. 1,00,00,000 for appeals before the High Court, the Revenue chose not to press the appeal. The ratio decidendi is that appeals with a low tax effect, as defined by the CBDT circulars, may not be pursued by the Revenue. The operative direction was to dispose of the appeal accordingly, with liberty reserved for the Revenue to revive the tax appeal in case of any difficulty.
The High Court of Gujarat at Ahmedabad decided to dispose of the Tax Appeal. The decision was based on the Revenue's submission that the appeal was not pressed due to a low tax effect, in line with Circular No. 17/2019. This circular establishes monetary limits for appeals, with a limit of Rs. 1,00,00,000 for appeals before the High Court. The Court acknowledged the new policy and disposed of the appeal accordingly. Liberty was granted to the Revenue to revive the tax appeal if any difficulty arose. No specific findings on the merits of the original assessment or the order under challenge were made, as the appeal was not pressed.
The High Court of Gujarat held that the appeal was not pressed by the Revenue. This decision was based on Circular No. 17/2019, dated August 8, 2019, which established revised monetary limits for filing appeals. The Court noted that the appeal was notified for disposal due to a low tax effect. The operative direction was to dispose of the appeal accordingly. The Court also reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. The specific finding on the merits of the original tax dispute is not recorded as the appeal was not pressed.
The High Court held that the Tax Appeal was not pressed in view of the low tax effect, having regard to Circular No. 17/2019. The Court noted the monetary limit for appeals before the High Court as Rs. 1,00,000 as per the circular. Consequently, the appeal was disposed of accordingly. The Court also reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. The specific tax effect or the original assessment year(s) were not recorded in the judgment.
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. The circular specifies that appeals before the High Court should not be filed if the tax effect is below 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 made on the merits of the original dispute, as the appeal was decided on procedural grounds related to the tax effect policy.
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 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 tax effect in this case was below this limit, the Revenue chose not to press the appeal. The Court disposed of the appeal accordingly. Liberty was granted to the Revenue to revive the tax appeal if any difficulty arose. No specific issue was left undecided; the appeal was disposed of based on the stated policy.
The High Court of Gujarat decided to dispose of the appeal in accordance with Circular No. 17/2019. The reasoning was based on the Revenue's submission that the appeal was not pressed due to the low tax effect, aligning with the policy outlined in the circular. The circular specifies a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. The court noted that if any difficulty arises, the Revenue reserves the liberty to revive the tax appeal. No specific findings on the merits of the original assessment or the grounds of appeal were made.
The High Court held that the Tax Appeal is disposed of in view of the low tax effect, as per Circular No. 17/2019. The Court noted the policy outlined in the circular, which specifies monetary limits for appeals. Specifically, for appeals before the High Court, the monetary limit is Rs. 1,00,00,000. Since the appeal was not pressed by the Revenue due to its low tax effect, the Court decided to dispose of the appeal accordingly. The Court also reserved the liberty for the Revenue 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 held that the Tax Appeal is not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019. The Court noted the monetary limits for appeals before various judicial forums as specified in the circular. Consequently, the appeal was disposed of accordingly. The Court also granted liberty to the Revenue to revive the tax appeal in case of any difficulty. The principle established is that appeals with a low tax effect, falling below the prescribed monetary limits in CBDT circulars, may not be pressed by the Revenue, leading to their disposal. No specific issue was decided on merits; the disposal was procedural based on the Revenue's decision not to press the appeal.
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. This circular introduces new monetary limits for appeals. For appeals before the High Court, the monetary limit is Rs. 1,00,00,000. The appeal was disposed of accordingly. The Court also reserved liberty for the Revenue 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.
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 circular establishes a monetary limit of Rs. 1,00,00,000 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. The specific tax effect or the substantive grounds of appeal were not decided on merits.
The High Court noted that the appeal was notified for passing an appropriate order due to low tax effect, in accordance with Circular No. 17/2019. The Court observed that the appeal was not pressed by the Revenue in view of the low tax effect and the revised monetary limits stipulated in the aforementioned circular. The circular sets a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Since the appeal was not pressed, 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.
The High Court noted that the appeal was not pressed by the appellant (Revenue) due to the low tax effect, as per Circular No. 17/2019 dated August 8, 2019. This circular sets monetary limits for appeals, with a limit of Rs. 1,00,00,000 for appeals before the High Court. Since the appeal fell under the low tax effect category as per the new policy, it was disposed of accordingly. The Court also reserved the liberty for the Revenue 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 held that the Tax Appeal was not pressed by the appellant (Principal Commissioner of Income Tax-5) in view of the low tax effect. The Court referred to Circular No. 17/2019, dated August 8, 2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. This circular outlines monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. Since the appeal was not pressed due to the 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 decision on the merits of the original assessment or appeal was made.
The High Court held that the captioned appeals were not pressed by the appellant (Revenue) in view of the low tax effect, as per Circular No. 17/2019. The circular establishes monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,000. Consequently, the Court disposed of the appeals accordingly. The Revenue was granted liberty to revive the tax appeals in case of any difficulty. No specific findings were made on the merits of the original assessment or the orders passed by lower authorities, as the appeals were decided on procedural grounds related to the revenue's policy on low tax effect appeals.
The High Court noted that the captioned appeal was notified for passing an appropriate order due to its low tax effect. The Court referred to Circular No. 17/2019, dated August 8, 2019, which sets monetary limits for appeals. The Court observed that the appeal was not pressed by the Revenue in view of the low tax effect, as per the new policy reflected in the circular. The monetary limits stipulated in the circular for appeals before the High Court are Rs. 1,00,00,000. The Court disposed of the appeal accordingly, reserving liberty for the Revenue to revive it in case of any difficulty. No specific finding on the merits of the original assessment or the order under challenge was made.
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. The circular establishes a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Consequently, the appeal was disposed of in accordance with this policy. The Court also granted liberty to the Revenue to revive the tax appeal if any difficulty arises. No specific finding on the merits of the original dispute was made, as the appeal was not pressed.
The High Court held that the tax appeal is disposed of in view of the low tax effect and the policy outlined in Circular No. 17/2019. The Revenue had explicitly stated that the appeal was not pressed on this ground. The court accepted this position and 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, as the appeal was not pressed. The ratio decidendi is that appeals below the prescribed monetary limits, as per CBDT circulars, are to be withdrawn or not pressed, leading to their disposal without adjudication on merits.
The High Court of Gujarat at Ahmedabad held that the tax appeal is not pressed by the appellant (Revenue) in view of the low tax effect, as per Circular No. 17/2019 dated 8th August, 2019. 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 the 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 case as the appeal was not pressed.
The High Court of Gujarat at Ahmedabad decided to dispose of the tax appeal. The Court acknowledged that the appeal was not pressed by the appellant (Revenue) due to the low tax effect, referencing Circular No. 17/2019. This circular sets a monetary limit of Rs. 1,00,000 for appeals before the High Court. Consequently, the appeal was disposed of in accordance with this policy. The Court also 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 disposal was based on procedural and policy grounds.
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 judicial forums, 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 finding on the merits of the original dispute was made.
The High Court of Gujarat at Ahmedabad decided that the appeal is not pressed due to the low tax effect, in view of Circular No. 17/2019 dated 8th August, 2019. The Court noted the monetary limits specified in the circular 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). Based on these limits and the fact that the appeal had a 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. No specific finding on the merits of the original dispute was made.
The High Court held that the appeal was not pressed by the Revenue in view of the low tax effect, referencing Circular No. 17/2019. The court noted the monetary limits specified in the circular for appeals before the High Court. 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 in view of the low tax effect and Circular No. 17/2019. The court disposed of the appeal accordingly. The reasoning is based on the new policy reflected in the circular, which establishes monetary limits for appeals. Since the appeal falls within the category of low tax effect, it is not being pursued. The court granted liberty to 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 noted that the appeal was not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019. This circular sets monetary limits for appeals, with a limit of Rs. 1,00,00,000 for appeals before the High Court. Consequently, the Court disposed of the tax appeal accordingly. The Revenue was granted liberty to revive the tax appeal in case of any difficulty. No specific findings were made on the merits of the case, as the decision was based on administrative policy regarding low tax effect.
The High Court decided that the appeal should be disposed of in accordance with Circular No. 17/2019 due to the low tax effect. The Revenue stated that the appeal was not pressed. The Court noted the monetary limits specified in the circular, with appeals before the High Court having a limit of Rs. 1,00,00,000. The appeal was disposed of based on this policy. The Court also granted liberty to the Revenue to revive the tax appeal if any difficulty arises. No specific issue regarding the merits of the original assessment or the order under challenge was decided.
The High Court decided to dispose of the appeal in accordance with Circular No. 17/2019, dated August 8, 2019, due to the low tax effect. The appeal was not pressed by the Revenue. The Court noted the monetary limits for appeals before various authorities as per the circular, with appeals before the High Court having a limit of Rs. 1,00,00,000. The operative direction was to dispose of the appeal accordingly. The Court reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific issue regarding the merits of the income tax assessment was decided.
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. This circular establishes monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. Since the tax effect in this appeal was low, the Revenue chose not to pursue it. 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 issue regarding the merits of the assessment was decided.
The High Court held that the Tax Appeal was not pressed by the appellant (Revenue) due to the low tax effect, as per Circular No. 17/2019. The Court noted the monetary limits specified in the circular 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). Consequently, the Court disposed of the appeal in accordance with 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 grounds of appeal was made.
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. This circular sets out revised monetary limits for filing appeals. For appeals before the High Court, the monetary limit is Rs. 1,00,00,000. Consequently, the Court disposed of the appeal accordingly. The Revenue was granted liberty 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 not pressed.
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 Circular establishes revised monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. Since the appeal was notified for an order due to low tax effect, it was understood that the disputed amount fell below this limit. Consequently, the appeal was disposed of in accordance with this policy. The court also granted liberty to the Revenue to revive the tax appeal if any difficulty arose. No specific issue regarding the merits of the assessment was decided.
The High Court decided to dispose of the appeal in accordance with CBDT Circular No. 17/2019, dated August 8, 2019. The Court noted that the appeal was not pressed by the Revenue due to its low tax effect. The circular establishes a monetary limit of Rs. 1,00,00,000 for appeals to be filed before the High Court. Since the tax effect in this appeal was below this limit, the appeal was disposed of accordingly. The Court explicitly 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 assessment or appeal.
The High Court of Gujarat at Ahmedabad disposed of the tax appeal. The court noted that the appeal was not pressed by the appellant (Commissioner of Income Tax) in view of the low tax effect, as per Circular No. 17/2019 dated 8th August, 2019. This circular sets monetary limits for appeals, with a limit of Rs. 1,00,00,000 for appeals before the High Court. The court acknowledged the revenue's decision not to pursue the appeal due to this circular. The court 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 dispute were made as the appeal was disposed of on procedural grounds related to the tax effect.
The High Court decided to dispose of the appeal in view of the low tax effect and the policy outlined in Circular No. 17/2019. The Revenue stated that it was not pressing the appeal. The circular sets a monetary limit of Rs. 1,00,000 for appeals before the High Court. The court found this reason sufficient to dispose of the appeal. The operative direction was to dispose 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 appeal is not pressed by the Revenue due to the low tax effect, as per Circular No. 17/2019. This circular establishes a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. The Tribunal noted that the appeal was notified for disposal in light of this circular. Consequently, the appeal was disposed of in accordance with the new policy. The Court explicitly reserved the liberty for the Revenue to revive the tax appeal if any difficulty arises. No specific finding was made on the merits of the original dispute, as the appeal was withdrawn by the appellant.
The High Court noted that the appeal was listed for passing an appropriate order due to its low tax effect. The Revenue explicitly stated that the appeal was not pressed in view of the low tax effect, citing CBDT Circular No. 17/2019. This circular establishes monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. In light of the Revenue's decision not to press the appeal based on this circular, the High Court disposed of the appeal accordingly. The Court 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 ITAT order was decided.
The High Court noted that the appeal was listed for passing an appropriate order, specifically because of the low tax effect. The Court referred to Circular No. 17/2019, dated August 8, 2019, which outlines monetary limits for appeals. According to this circular, appeals before the High Court have a monetary limit of Rs. 1,00,00,000. The Court observed that the present appeal was not pressed by the Revenue in view of the low tax effect, aligning with the policy reflected in the aforementioned circular. Consequently, the appeal was disposed of accordingly. The Court also reserved liberty for the Revenue to revive the tax appeal in case of any difficulty.
The Tribunal decided that the appeal should be disposed of in accordance with Circular No. 17/2019 due to the low tax effect. The reasoning was based on the new policy introduced by the Central Board of Direct Taxes, which sets monetary limits for appeals. The appeal was not pressed by the revenue, and the court acknowledged the circular's directive to dispose of such matters. The operative direction was to dispose of the appeal accordingly. The court also granted liberty to the revenue to revive the tax appeal in case of any difficulty. No specific issue was left undecided; the entire appeal was disposed of based on the circular.
The Tribunal decided 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 establishes monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. The High Court noted that the appeal was disposed of in view of the aforesaid circular. The Court reserved the liberty for the Revenue to revive the Tax Appeal in case of any difficulty. No specific issue was decided on merits, and the appeal was disposed of based on the Revenue's decision not to press it.
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 monetary limits for appeals before different authorities as per the circular. Consequently, the appeal was disposed of 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 recorded in the judgment.
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 a monetary limit of Rs. 1,00,00,000 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. The principle derived is that appeals below the prescribed monetary threshold, as per the CBDT's policy, may be withdrawn or not pressed by the Revenue, leading to their disposal without a decision on merits.
The High Court decided to dispose of the Tax Appeal based on the Revenue's submission that it was not pressed due to a low tax effect. The Court referred to Circular No. 17/2019, dated August 8, 2019, issued by the CBDT, which outlines monetary limits for filing appeals. For appeals before the High Court, the monetary limit is Rs. 1,00,00,000. Since the appeal was deemed to have a low tax effect in light of this circular, it was disposed of accordingly. The Court explicitly 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 dispute were 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. The circular establishes a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Since the present appeal falls within this limit, it is disposed of accordingly. The Court explicitly stated that in case of any difficulty, the Revenue reserves the liberty to revive the tax appeal. No specific findings were made on the merits of the original dispute, as the appeal was decided on procedural grounds related to the tax effect policy.