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512 orders · Page 9 of 11
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 dated August 8, 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 on this basis. The Court also 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 tax dispute.
The High Court noted that the appeal was notified due to low tax effect and referred to Circular No. 17/2019. This circular establishes a monetary limit of Rs. 1,00,000 for appeals before the High Court. In view of this circular and the low tax effect, the Revenue stated that the appeal was not pressed. Consequently, the High Court disposed of the tax 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 original assessment or the order under challenge was made, as the appeal was disposed of on procedural grounds related to the monetary limit policy.
The High Court noted that the appeal was notified for passing an appropriate order due to a low tax effect. The Court observed that the appeal was not pressed by the Revenue in view of 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. Consequently, 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 appeals were not pressed by the Revenue in view of Circular No. 17/2019, which stipulates a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Consequently, the appeals were disposed of in accordance with this policy. The Court reserved the liberty for the Revenue to revive the tax appeals in case of any difficulty. The specific tax effect or the original assessment years were not recorded in the judgment.
The High Court decided to dispose of the Tax Appeal. The 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 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 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.
The High Court noted that the appeal was notified for disposal 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 this circular and the monetary limits prescribed therein. Specifically, 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.
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 noted the monetary limits specified in the circular, which indicate that appeals before the High Court have a monetary 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. No specific findings were 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 August 8, 2019, due to the low tax effect. The reasoning is that the appeal was not pressed by the appellant (Revenue) in light of the monetary limits and policy set forth in the circular. The ratio decidendi is that appeals with a low tax effect, as defined by the CBDT circular, are to be withdrawn or not pressed. 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 disposed of in view of the low tax effect and the policy outlined in Circular No. 17/2019. The court noted the revised monetary limits for appeals before the High Court, which is Rs. 1,00,00,000. The appeal was disposed of accordingly. The court also 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, as the appeal was not pressed. The ratio is that appeals with a low tax effect, below the prescribed monetary limits in CBDT circulars, may be withdrawn or not pressed by the Revenue.
The High Court held that the Tax Appeal is disposed of in view of the low tax effect and the provisions of Circular No. 17/2019. The Revenue had indicated that the appeal was not pressed. The court noted the monetary limits specified in the circular for appeals before the High Court (Rs. 1,00,00,000). The operative direction is that the appeal is disposed of. 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 disposal was based on the non-pressing of the appeal.
The High Court decided to dispose of the tax appeal as not pressed. The reasoning was based on the Revenue's submission that the appeal was being withdrawn due to a low tax effect, in accordance with Circular No. 17/2019. This circular establishes monetary limits for appeals before various authorities, including the High Court, where the limit is Rs. 1,00,00,000. The Court noted that if any difficulty arises, the Revenue reserves the liberty to revive the tax appeal. No decision on the substantive merits of the appeal was made.
The High Court of Gujarat at Ahmedabad disposed of the Tax Appeal. The Court noted that the 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 a limit of Rs. 1,00,00,000 for appeals before the High Court. Since the tax effect was below this limit, the Revenue chose not to pursue the appeal. The Court disposed of the appeal accordingly and reserved liberty for the Revenue to revive the appeal in case of any difficulty. No specific finding on the merits of the original dispute was made.
The High Court of Gujarat disposed of the Tax Appeal. The decision was based on the Revenue's decision not to press the appeal in accordance with Circular No. 17/2019 dated August 8, 2019. This circular sets monetary limits for appeals, and the appeal was deemed to have a low tax effect, falling below the Rs. 1,00,00,000 threshold for appeals before the High Court. The Court explicitly stated that the appeal was disposed of in view of the aforesaid circular. Liberty was reserved 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 disposed of in view of the low tax effect, as per Circular No. 17/2019. The Court noted that the appeal was not pressed by the Revenue. The operative direction is that the appeal is disposed of. The Court also reserved 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 decided that the appeal is not pressed in view of the low tax effect, as per Circular No. 17/2019. The court noted that 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 circular. 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 in the relevant circular may not be pressed or entertained.
The High Court held that the appeal is not pressed in view of the low tax effect and Circular No. 17/2019. The court noted the monetary limits for appeals as per the circular, specifically mentioning that appeals before the High Court have 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 principle here is that appeals can be withdrawn or not pressed based on revised government policy and monetary thresholds, leading to their disposal without a decision on the merits.
The High Court held that the tax appeals were 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 before various judicial forums, including the High Court (Rs. 1,00,00,000). Since the present appeals fell under the category of low tax effect as per the circular, they were 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.
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 specifies a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Since the tax effect of this appeal falls below this limit, 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. The specific tax effect amount was not recorded in the judgment.
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 Court noted the monetary limits for appeals before the High Court as 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 was made on the merits of the original dispute.
The High Court decided that the appeal is not pressed by the Revenue in view of the low tax effect, referencing Circular No. 17/2019. The court noted the monetary limits prescribed by the circular for appeals before various judicial forums. Specifically, for appeals before the High Court, the monetary limit is Rs. 1,00,00,000. Since the appeal had a low tax effect, it was disposed of in accordance with this circular. 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 was not pressed by the Revenue in view of the low tax effect, as per CBDT 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 was not pressed and fell within the scope of the circular, 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, as the appeal was withdrawn by the Revenue.
The High Court of Gujarat decided to dispose of the tax appeal. The reasoning was based on the Revenue's decision not to press the appeal due to its low tax effect, as per Circular No. 17/2019. This circular establishes monetary limits for appeals before various authorities, including the High Court, where the limit is Rs. 1,00,00,000. The court noted that the appeal was being disposed of in accordance with this circular. 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 appeal was not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019. The circular specifies monetary limits for appeals before various authorities, including the High Court, where the limit is Rs. 1,00,00,000. Since the appeal was not pressed due to the low tax effect, the High 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 findings on the merits of the original assessment or the grounds of appeal were made, as 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 Court noted the monetary limits specified in the circular, with appeals before the High Court having a limit of Rs. 1,00,00,000. Since the appeal was below this threshold, it was disposed of accordingly. The Revenue was granted liberty to revive the tax appeal in case of any difficulty. No specific issue was left undecided; the appeal was disposed of based on the stated policy.
The High Court of Gujarat at Ahmedabad disposed of the Tax Appeal filed by the Principal Commissioner of Income Tax. The court acknowledged that the appeal was not pressed by the Revenue due to a low tax effect, referencing 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. Given that the appeal was not pressed in light of this policy, the court disposed of it 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 assessment or the order under challenge was made, as the appeal was disposed of on procedural grounds related to the appeal filing policy.
The High Court allowed the writ application and quashed the impugned notice under Section 148 of the Income Tax Act, 1961. The Court held that the notice for reopening, issued beyond four years, was not sustainable in law. The primary reason for quashing the notice was the absence of any failure on the part of the assessee to disclose truly and fully all material facts necessary for the assessment. The Court noted that the Assessing Officer's observations were based on data available within the assessment records, and full separate accounts for both divisions were maintained and presented during the original assessment. Therefore, the reopening was considered a change of opinion, and there was no tangible material to justify reopening beyond four years. The Court also took note of its previous order in the assessee's own case for AY 2008-09, which was allowed on identical grounds.
The High Court noted that the Assistant Commissioner of Income Tax, Circle-1(3), Surat, had communicated that the case was reopened for AY 2013-14 based on a revenue audit objection. However, the audit objection was subsequently dropped. Consequently, the proceedings under Section 147 for reopening the assessment were also dropped by the department. The Court observed that in such circumstances, there was no need to adjudicate the writ application on merits. The Court directed the Revenue to inform the writ applicant in writing about its decision to drop the reopening. The writ application was disposed of accordingly, and the notice was discharged.
The High Court of Gujarat held that the tax appeal is not pressed by the Revenue in view of the low tax effect and Circular No. 17/2019. The Court noted the revised monetary limits for appeals before various authorities, including the High Court, which 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 is not recorded in the judgment.
The High Court of Gujarat disposed of the Tax Appeal. The Court noted that the appeal was not pressed by the Revenue in light of Circular No. 17/2019, dated August 8, 2019. This circular outlines monetary limits for appeals, with a limit of Rs. 1,00,00,000 for appeals before the High Court. Since the tax effect was low, the Revenue chose not to pursue the appeal. The Court disposed of the appeal accordingly, reserving liberty for the Revenue to revive the 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 of Gujarat at Ahmedabad 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, specifically Rs. 1,00,000 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. The specific tax effect or the original 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 court disposed of the appeal accordingly. The reasoning is based on the revised monetary limits for appeals stipulated in the circular, which made it unviable for the Revenue to pursue the appeal. The operative direction is the disposal of the appeal. The court reserved the 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 based on the stated reason.
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 before various authorities, including the High Court, which was set at Rs. 1,00,000. The court disposed of the appeal accordingly. The Revenue was granted liberty to revive the tax appeal in case of any difficulty. The specific findings on the merits of the original dispute are not recorded as the appeal was disposed of on procedural grounds related to tax effect.
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 for appeals before the High Court as Rs. 1,00,000. 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 findings were made on the merits of the case, 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 dated August 8, 2019. The circular provides updated monetary limits for filing appeals, with appeals before the High Court having a limit of Rs. 1,00,00,000. Since the appeal was not pressed on this basis, 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 original dispute, as the appeal was decided on procedural grounds related to the appeal policy.
The High Court held that the 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 as per the circular, which stipulate 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 on this basis. The Court reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No decision was made on the merits of the original dispute.
The High Court noted that the appeal was listed for passing an appropriate order due to its low tax effect, in line with Circular No. 17/2019. The appellant, the Principal Commissioner of Income Tax-1, stated that the appeal was not pressed in view of this circular. The circular provides monetary limits for appeals before various authorities, including the High Court (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 findings on the merits of the original assessment or appeal were made.
The Tribunal decided that the appeals are not pressed due to low tax effect, in line 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 Tribunal noted that the present appeals fall under this category and are being disposed of accordingly. The reasoning is based on the new policy outlined in the circular, which aims to streamline litigation based on monetary thresholds. The operative direction is that the appeals are disposed of. The Tribunal also reserved the liberty for the Revenue to revive the Tax Appeals in case of any difficulty. No specific issue was left undecided.
The Tribunal decided that the appeals are not pressed due to low tax effect, in line 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 Tribunal noted that the present appeals fall under this category and are being disposed of accordingly. The reasoning is based on the new policy outlined in the circular, which aims to streamline litigation based on monetary thresholds. The operative direction is that the appeals are disposed of. The Tribunal also reserved the liberty for the Revenue to revive the Tax Appeals in case of any difficulty. No specific issue was left undecided.
The High Court held that the tax appeal was not pressed by the Revenue due to its low tax effect, in accordance with Circular No. 17/2019. The circular sets monetary limits for appeals, and this appeal was below the threshold 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. 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 and departmental policy.
The High Court decided to dispose of the Tax Appeal. The Revenue stated that the appeal was not pressed 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. 1,00,00,000. Since the appeal was not pressed by the Revenue based on 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. 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 decision was based on the Revenue's submission that the appeal was not pressed due to a low tax effect, in accordance with Circular No. 17/2019 dated August 8, 2019. This circular sets revised monetary limits for filing appeals, specifying Rs. 1,00,000 as the limit for appeals before the High Court. The Court noted 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 disposed of on procedural grounds related to the tax effect policy.
The High Court 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 circular establishes a monetary limit of Rs. 1,00,000 for appeals before the High Court. Since the tax effect in this appeal falls below this threshold, the appeal was not pressed by the Revenue. The Court noted that if the Revenue faces any difficulty, they reserve the liberty to revive the tax appeal. The specific tax effect and the assessment year(s) are 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 dated August 8, 2019. The Court noted the monetary limits stipulated in the circular, specifically that appeals before the High Court have a limit of Rs. 1,00,00,000. Consequently, the appeal was disposed of in accordance with the circular. The Court granted liberty to the Revenue to revive the tax appeal in case of any difficulty. No specific issue was left undecided; the appeal was disposed of on a procedural ground based on the stated policy.
The Tribunal decided that the appeal is not pressed in view of the low tax effect and in accordance with Circular No. 17/2019. The Court noted the monetary limits specified in the circular for appeals before different judicial forums. Consequently, the appeal was disposed of accordingly. The Revenue was granted liberty to revive the tax appeal in case of any difficulty. No specific issue was left undecided; the appeal was disposed of based on the stated policy.
The High Court noted that the appeal was listed for passing an appropriate order due to a low tax effect, in line with Circular No. 17/2019. The Court observed that the appeal was not pressed by the appellant (Revenue) in view of this circular and the low tax effect. 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 was not pressed, the Court disposed of the appeal accordingly. The liberty was reserved 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 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 limit for appeals before the High Court is Rs. 1,00,000. Consequently, the appeal was disposed of accordingly. The Court reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. The specific tax effect or the grounds of the original appeal were not discussed or decided.
The Tribunal 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 before various authorities, with appeals before the High Court having a monetary limit of Rs. 1,00,00,000. 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 finding on the merits of the original assessment or the order under challenge was made, as the appeal was decided on procedural grounds related to the tax effect.
The Tribunal decided that the appeal is not pressed by the Revenue due to the low tax effect, as per Circular No. 17/2019 dated August 8, 2019. The circular establishes revised monetary limits for appeals, with appeals before the High Court having a monetary 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 ratio decidendi is that appeals with a tax effect below the prescribed monetary limits, as per CBDT circulars, are to be withdrawn or not pressed, leading to their disposal without a decision on merits.
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 monetary limits for appeals before various authorities, including the High Court, which is Rs. 1,00,00,000. Since the tax effect in this appeal is below this limit, the Revenue has chosen not to pursue it. The Court disposed of the appeal accordingly. However, liberty was reserved 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 decided on a procedural basis.
The High Court held that the Tax Appeal is not pressed by the Revenue. This decision 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 a limit of Rs. 1,00,00,000 for appeals before the High Court. Since the appeal falls within the purview of this circular due to a low tax effect, the Revenue chose not to pursue it. 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.