Loading High Court cases…
512 orders · Page 8 of 11
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 prescribed by the circular for appeals before the High Court, which is Rs. 1,00,00,000. Since the tax effect in this appeal was below this limit, the Revenue chose not to pursue it. 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 was made on the merits of the original assessment or any other substantive issue.
The High Court held that the tax appeal was not pressed by the appellant, the Principal Commissioner of Income Tax-2, in view of the low tax effect and the policy stipulated in Circular No. 17/2019. The circular establishes monetary limits for appeals before various authorities, including the High Court. 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 was made on the merits of the case.
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 new policy reflected in the circular, which 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 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 No specific finding was made on the merits of the original dispute, as the appeal was withdrawn by the appellant.
The High Court held that the appeal is disposed of in view of the low tax effect and Circular No. 17/2019. The court explicitly stated that the appeal is not pressed by the Revenue for this reason. The operative direction is that 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. No specific issue regarding the merits of the original assessment or the order under challenge was decided.
The Tribunal decided that the appeal is not pressed by the revenue in view of the low tax effect, as per Circular No. 17/2019. The reasoning is based on the updated policy of the Central Board of Direct Taxes which sets a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Since the tax effect in this case falls below this limit, the revenue has chosen not to press the appeal. The ratio is that appeals with a low tax effect, as defined by CBDT circulars, may not be pursued. The appeal is disposed of accordingly, with liberty reserved 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. The court disposed of the appeal accordingly. The reasoning is based on the new policy reflected in the circular, which sets monetary limits for appeals. The operative direction is the disposal of the appeal. 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 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 Rs. 1,00,00,000 being the limit 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 withdrawn by the Revenue based on administrative policy.
The High Court held that the tax appeal is not pressed by the appellant (Revenue) in view of the low tax effect, having regard to 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 disposed of the appeal accordingly. The reasoning is based on the administrative policy of the CBDT to avoid litigation where the tax effect is minimal. The ratio decidendi is that appeals below the prescribed monetary limits, as per CBDT circulars, may not be pressed 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 the appeal was not pressed by the Revenue due to the low tax effect, as per Circular No. 17/2019. The circular establishes monetary limits for appeals before various authorities, including the High Court. In this case, the appeal's tax effect fell below the threshold specified for appeals before the High Court. Therefore, the appeal was disposed of accordingly. The court also granted the Revenue liberty to revive the tax appeal in case of any difficulty. No specific findings were made on the merits of the original assessment or any other substantive issue.
The High Court decided to dispose of the tax appeal. The court noted that the appeal was not pressed by the appellant (Revenue) in view of the low tax effect, citing Circular No. 17/2019. This circular sets a monetary limit of Rs. 1,00,000 for appeals before the High Court. The court disposed of the appeal accordingly. However, it 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 explicitly detailed in the judgment, but the decision hinges on the monetary threshold set by the circular.
The Tribunal decided that the Tax Appeal is not pressed and is disposed of in view of the low tax effect, as per Circular No. 17/2019. The reasoning is based on the new policy outlined in the circular, which sets a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Since the appeal falls under this category and is not pressed, it is disposed of. The operative direction is that the appeal is disposed of accordingly. The court reserves liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific issue was left undecided, as the appeal was not pressed on merits.
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 circular establishes monetary limits for appeals, with a limit of Rs. 1,00,00,000 for appeals before the High Court. 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 finding on the merits of the tax dispute, if any, was not addressed as the appeal was not pressed.
The High Court decided to dispose of the tax appeal. The primary reason for this decision was that the appeal was not pressed by the revenue in light of Circular No. 17/2019, which sets monetary limits for appeals. The court noted the table of monetary limits from the circular, indicating that appeals before the High Court have a limit of Rs. 1,00,00,000. Since the appeal was not pressed due to low tax effect, it was disposed of accordingly. The court also reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific findings on the merits of the case were made as the appeal was not pressed.
The High Court held that the tax appeal was not pressed by the appellant (Principal Commissioner of Income Tax 4) in view of the low tax effect, as per Circular No. 17/2019. The court disposed of the appeal accordingly. The circular establishes monetary limits for appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. The court reserved 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 the grounds of appeal.
The High Court held that the Tax 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 August 8, 2019. The circular establishes monetary limits for appeals before various authorities, with appeals before the High Court having a monetary limit of Rs. 1,00,00,000. Since the appeal was not pressed due to this policy, 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, implying that the dismissal was based on the current policy and not on the merits of the case.
The Tribunal held that the appeal was not pressed in view of the low tax effect, as per Circular No. 17/2019 dated 8th August 2019. The court noted the monetary limits for appeals before the High Court as Rs. 1,00,000 as per the circular. 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 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, as per Circular No. 17/2019. The Court noted the monetary limits prescribed by the circular, specifically Rs. 1,00,00,000 for appeals before the High Court. 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. No specific finding was made on the merits of the original dispute before the ITAT.
The High Court held that the appeal was 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 disposed of the appeal accordingly. The reasoning is based on the Revenue's decision not to pursue the appeal due to the low tax effect, aligning with the CBDT's policy to avoid litigation in such cases. The ratio decidendi is that appeals with a low tax effect, as defined by CBDT circulars, may not be pressed by the Revenue. The operative direction is the disposal of the appeal. The court reserved 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 dated August 8, 2019. The Court noted that the appeal was not pressed by the Revenue in light of this circular, which establishes monetary limits for appeals. Specifically, for appeals before the High Court, the monetary limit is Rs. 1,00,00,000. The judgment does not specify the exact tax effect of the present appeal, but it was considered to be below the threshold warranting further litigation. 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; the appeal was disposed of on procedural grounds related to the tax effect policy.
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 8th August, 2019. The circular specifies monetary limits for appeals before various authorities, including the High Court at Rs. 1,00,00,000. The Court disposed of the appeal 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 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 outlines monetary limits for appeals, and the appeal falls within the category where it is not to be pressed. Consequently, the appeal is disposed of accordingly. The Court also 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 decided to dispose of the appeal as not pressed. The reasoning was based on the Revenue's submission that the appeal was not being pressed due to its low tax effect, aligning with the policy outlined in Circular No. 17/2019. This circular establishes monetary limits for appeals at various levels, including before the High Court. The Court acknowledged the revised monetary limit for appeals before the High Court as Rs. 1,00,00,000. The ratio decidendi is that appeals below the stipulated monetary threshold, as per CBDT circulars, can be withdrawn or not pressed by the Revenue. The operative direction was 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 High Court held that the appeal was not pressed by the appellant (Principal Commissioner of Income Tax) due to the low tax effect, in accordance with Circular No. 17/2019 dated August 8, 2019. The circular establishes monetary limits for appeals before different judicial forums, including the High Court. Given that the appeal was not pressed and fell within the parameters of the circular regarding low tax effect, 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 on the merits of the case was made as the appeal was not pressed.
The High Court held that the appeal was not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019. The circular sets a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Since the appeal fell within the scope of this policy, the Revenue chose not to pursue it. The Court disposed of the appeal accordingly. The reasoning is based on the administrative policy of the Revenue to avoid litigation in cases with low tax effect. The ratio decidendi is that appeals with low tax effect, as defined by CBDT circulars, can be withdrawn or not pressed by the Revenue. The operative direction was to dispose of the appeal, with liberty reserved for the Revenue to revive it if any difficulty arose.
The High Court decided to dispose of the tax appeal in view of the low tax effect, as per Circular No. 17/2019. The Revenue had not pressed the appeal, acknowledging the policy outlined in the circular which sets monetary limits for appeals. The court noted the monetary limit for appeals before the High Court as Rs. 1,00,00,000. 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 issue regarding the merits of the assessment was decided.
The High Court of Gujarat at Ahmedabad decided to dispose of the tax appeal. The appeal was not pressed by the appellant (Revenue) in view of the low tax effect, as per Circular No. 17/2019 dated 8th August, 2019. This circular establishes monetary limits for appeals, with Rs. 1,00,00,000 being the limit for appeals before the High Court. The court noted that the appeal was notified for disposal based on this circular. The court reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. The operative direction was to dispose of the appeal accordingly.
The High Court 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. The circular establishes a monetary limit of Rs. 1,00,000 for appeals before the High Court. Since the appeal falls within this low tax effect category, it was disposed of accordingly. The Court reserved 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 the CBDT circular, should be withdrawn or not pressed by the Revenue to streamline litigation and focus resources on more significant cases. The operative direction was to dispose of the appeal as not pressed.
The High Court noted that the appeal was notified due to low tax effect and was to be disposed of in accordance with Circular No. 17/2019. The appellant explicitly stated that the tax appeal was not pressed in view of the low tax effect, referencing the said circular. The circular provides monetary limits for appeals before various authorities, including the High Court at Rs. 1,00,00,000. 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 as the appeal was not pressed.
The High Court held that the appeal is disposed of in view of the low tax effect, as per Circular No. 17/2019. The Circular provides monetary limits for filing appeals before various authorities, with appeals before the High Court having a limit of Rs. 1,00,00,000. The Court noted that the appeal was not pressed by the Revenue. 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 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 August 8, 2019. The circular establishes a monetary limit of Rs. 1,00,000 for appeals before the High Court. Consequently, 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 specific tax effect or the assessment year(s) are not recorded in the judgment. No issue was expressly left undecided, as the appeal was disposed of on procedural grounds.
The High Court held that the captioned appeal is not pressed in view of the low tax effect, having regard to Circular No. 17/2019, dated 8th August, 2019, issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. The Court noted the monetary limits for appeals before different authorities as per the new policy. 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 was 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, considering Circular No. 17/2019. The circular specifies monetary limits for appeals, with Rs. 1,00,00,000 being the limit for appeals before the High Court. 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 due to a low tax effect, as per Circular No. 17/2019. The Court acknowledged the revised monetary limits for appeals stipulated in the circular, which set a 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 were made on the merits of the original assessment or the grounds of appeal.
The High Court held that the appeal was not pressed by the Revenue in view of the low tax effect, considering CBDT Circular No. 17/2019. The Court noted the monetary limits stipulated in the circular, which set a threshold of Rs. 1,00,00,000 for appeals before the High Court. Since the tax effect in this appeal was below this limit, the Revenue chose not to press the appeal. The Court disposed of the appeal accordingly, reserving liberty for the Revenue to revive it in case of any difficulty. The ratio decidendi is that appeals with a low tax effect, as defined by the relevant CBDT circular, may not be pressed by the Revenue, leading to their disposal without a decision on the merits.
The Tribunal decided that the appeal is not pressed by the Revenue due to the low tax effect, in accordance with Circular No. 17/2019. The reasoning is based on the revised monetary limits for appeals before the High Court, which is Rs. 1,00,00,000. Since the appeal falls under this category and the Revenue has chosen not to press it, the appeal is disposed of accordingly. The High 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.
The Tribunal decided that the appeal should be disposed of in accordance with Circular No. 17/2019, dated 8th August, 2019, due to the low tax effect. The reasoning is that the appeal falls within the monetary limits prescribed by the circular for appeals before the High Court, making it not pressable. The ratio decidendi is that appeals with a low tax effect, as defined by the CBDT circulars, should be withdrawn or dismissed to streamline litigation and focus on substantial issues. The operative direction is to dispose of the appeal accordingly. The court reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No issue was expressly left undecided.
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 Court noted the revised monetary limits for appeals, which stipulate that appeals before the High Court should have a monetary limit of Rs. 1,00,00,000. Since the present appeal's tax effect was below this limit, it 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. No specific finding was made on the merits of the original assessment or the order under challenge, as the appeal was disposed of on procedural grounds related to the tax effect and policy.
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 8th August, 2019. This circular sets out revised monetary limits for filing appeals, with a limit of Rs. 1,00,000 for appeals before the High Court. The Court noted that the appeal was being disposed of in line with this policy. The reasoning is based on the Revenue's decision not to press the appeal given the low tax effect and the new policy directives. 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. No issue was expressly left undecided.
The High Court of Gujarat at Ahmedabad disposed of the Tax Appeal. The decision was based on Circular No. 17/2019, which sets monetary limits for appeals. The Revenue chose not to press the appeal due to the low tax effect, aligning with the policy outlined in the circular. The monetary limit for appeals before the High Court, as per the circular, was Rs. 1,00,000. The Court granted liberty to the Revenue to revive the appeal if any difficulty arose. The core principle applied is that appeals with a low tax effect, as defined by the CBDT's circular, may not be pursued, thereby streamlining litigation and conserving resources.
The High Court of Gujarat held that the tax appeal should be disposed of as not pressed. The reasoning is based on Circular No. 17/2019, dated August 8, 2019, issued by the Central Board of Direct Taxes. This circular establishes monetary limits for filing appeals, with Rs. 1,00,00,000 being the threshold for appeals before the High Court. Since the tax effect in this appeal was low, the Revenue chose not to press it, adhering to the new policy. The operative direction is the disposal of the appeal. The court also reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific issue was left undecided; the appeal was disposed of on procedural grounds related to the tax effect policy.
The High Court held that the Tax Appeal was not pressed by the Revenue in view of the low tax effect and having regard to 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. 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 issue was decided on merits; the disposal was based on administrative policy and the Revenue's decision not to press the appeal.
The High Court noted that the appeal was listed for an appropriate order due to its low tax effect, in accordance with Circular No. 17/2019 dated August 8, 2019. The Revenue stated that the appeal was not pressed in view of this circular and the low tax effect. The circular specifies 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 by the Revenue due to the low tax effect, the 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 finding was made on the merits of the original dispute.
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. This circular establishes monetary limits for appeals at different levels, with appeals before the High Court having a monetary limit of Rs. 1,00,00,000. Since the tax effect in this appeal was below this threshold, the Revenue chose not to press the appeal. 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 on the merits of the original dispute was made.
The High Court of Gujarat 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 establishes a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Consequently, the appeal is disposed of based on this policy. The court also reserved the liberty for the Revenue to revive the tax appeal if any difficulty arises. No specific findings on the merits of the original dispute were made.
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. The Court noted the revised monetary limits for appeals, including that appeals before the High Court have a monetary limit of Rs. 1,00,00,000. Consequently, the appeal was disposed of 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 of Gujarat disposed of the tax appeal as not pressed. The decision was based on Circular No. 17/2019, which sets monetary limits for appeals. The appeal was not pressed by the Revenue in view of the low tax effect, aligning with the policy outlined in the circular. The court noted the monetary limit for appeals before the High Court is Rs. 1,00,00,000. 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 ITAT's order was decided.
The High Court decided to dispose of the appeal in view of the low tax effect, as per Circular No. 17/2019. The Court noted the 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 reasoning was that the appeal fell within the category of those not to be pressed due to the 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 High Court decided to dispose of the tax appeal. The reasoning was based on the Revenue's submission that the appeal was not pressed due to a low tax effect, aligning with the policy outlined in Circular No. 17/2019. This circular establishes monetary limits for appeals, with a threshold of Rs. 1,00,00,000 for appeals before the High Court. The Court noted that the appeal is disposed of in accordance with this circular. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limits in CBDT circulars may be withdrawn or not pressed by the Revenue. The operative direction is the disposal of the appeal. The Court explicitly reserved the 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 a monetary limit of Rs. 1,00,000 for appeals before the High Court. Since the tax effect in this appeal is below this limit, 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 was made on the merits of the original dispute, as the appeal was dismissed on procedural grounds related to monetary limits.
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. The Court referred to the monetary limits stipulated in the circular, specifically Rs. 1,00,00,000 for appeals before the High Court. Consequently, 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.