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539 orders · Page 10 of 11
The Tribunal noted that the appeal was listed for passing an appropriate order due to its low tax effect, in accordance with Circular No. 17/2019. The Revenue stated that the appeal was not pressed in view of the low tax effect, referencing the aforementioned circular. The circular establishes monetary limits for appeals before various authorities, including High Courts. Consequently, the High Court disposed of the appeal accordingly. Liberty was granted to 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 decided to dispose of the appeal in accordance with Circular No. 17/2019, dated August 8, 2019, due to the low tax effect. The Revenue did not press the appeal. The circular specifies a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Consequently, the appeal was disposed of on this basis. 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 of Gujarat disposed of the Tax Appeal as not pressed. The decision was based on the low tax effect of the appeal, in accordance with Circular No. 17/2019 issued by the Central Board of Direct Taxes (CBDT). The circular specifies monetary limits for appeals, and the appeal in question fell below the threshold for filing before the High Court. The Court noted the table of monetary limits provided in the circular, which states that appeals before the High Court have a monetary limit of Rs. 1,00,00,000. 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 is not pressed by the Revenue due to the low tax effect, in accordance with 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 falls below this limit, 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 decision was made on the merits of the original dispute before the ITAT.
The High Court noted that the captioned appeal was notified for the purpose of passing an appropriate order due to its low tax effect, in line with Circular No. 17/2019. The Court observed that the appeal was not pressed by the Revenue in view of the low tax effect, as per the aforementioned circular. The circular outlines 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 Revenue was granted liberty to revive the tax appeal in case of any difficulty. No specific issue was left undecided, as the appeal was disposed of on procedural grounds.
The High Court of Gujarat at Ahmedabad decided to dispose of the Tax Appeal due to its low tax effect, in accordance with Circular No. 17/2019. The Court noted that the appeal was not pressed by the Revenue in view of the monetary limits prescribed by the circular. The circular establishes a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Consequently, 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 dispute was made as the appeal was not pressed.
The High Court decided to dispose of the tax appeal due to its low tax effect, in accordance with Circular No. 17/2019. The Court noted the policy outlined in the circular, which specifies monetary limits for appeals. The appeal was not pressed by the Revenue, and the Court acknowledged the applicability of the circular. 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 specific issue regarding the merits of the assessment was decided.
The High Court noted that the appeal was not pressed 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. In view of the aforesaid, 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 held that the Tax Appeal was not pressed by the appellant (Principal Commissioner of Income Tax 3) in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019. The court disposed of the appeal accordingly, referencing the monetary limits for appeals before various judicial forums. The court reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. The principle derived is that appeals with low tax effect, falling below the prescribed monetary limits in the relevant CBDT circular, may not be pressed and can be disposed of on that basis. No specific issue was decided on merits.
The High Court held that the appeals were not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019, issued by the CBDT. This circular provides monetary limits for filing appeals before various authorities, including the High Court (Rs. 1,00,00,000). The court disposed of the appeals accordingly. The court also reserved the liberty for the Revenue to revive the tax appeals in case of any difficulty. No specific findings on the merits of the original dispute before the ITAT were made, as the appeals were disposed of on a procedural ground.
The High Court held that the appeals were not pressed by the Revenue in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019, issued by the CBDT. This circular provides monetary limits for filing appeals before various authorities, including the High Court (Rs. 1,00,00,000). The court disposed of the appeals accordingly. The court also reserved the liberty for the Revenue to revive the tax appeals in case of any difficulty. No specific findings on the merits of the original dispute before the ITAT were made, as the appeals were disposed of on a procedural ground.
The High Court held that the appeal is not pressed by the Revenue in view of the low tax effect, in accordance with CBDT Circular No. 17/2019. The circular establishes monetary limits for filing appeals, with Rs. 1,00,00,000 being the limit for appeals before the High Court. The reasoning is based on the policy outlined in the circular, which aims to streamline litigation. The High Court disposed of the appeal accordingly. The principle is that appeals below the prescribed monetary threshold, as per CBDT circulars, may not be pursued. The operative direction is that the appeal is disposed of, with liberty reserved for the Revenue to revive it if any difficulty arises.
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 Court noted the monetary limits specified in the circular for appeals before different authorities, including 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 issue was left undecided; the appeal was disposed of based on the stated reason.
The High Court of Gujarat 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 noted the monetary limits for appeals specified in 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 the liberty for the Revenue to revive the tax appeal in case of any difficulty. No specific issue was decided on merits, as the appeal was not pressed.
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 explicitly stated that the appeal was not pressed. Consequently, the appeal was disposed of in accordance with the circular's provisions. 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 assessment or the lower appellate orders were 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, in accordance with Circular No. 17/2019. The circular provides monetary limits for appeals, with appeals below Rs. 1,00,00,000 before the High Court being subject to this policy. The Court noted the policy and 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 recorded in the judgment.
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, as per Circular No. 17/2019. This circular establishes monetary limits for appeals, and the appeal in question fell within these limits for not being pursued. 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. 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.
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 referenced the monetary limits provided in the circular, specifically noting that for appeals before the High Court, the limit is 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 finding was made on the merits of the original assessment or the grounds of appeal, as the appeal was not pressed.
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 dated August 8, 2019. This circular establishes monetary limits for appeals before different judicial forums, with appeals before the High Court having a monetary limit of Rs. 1,00,00,000. Since the appeal fell within the scope of this policy, it 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 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 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 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 appeal was disposed of based on 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 tax 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, as per Circular No. 17/2019. The Court noted the monetary limits stipulated in the circular for appeals before different judicial forums. 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 were made on the merits of the original dispute, as the appeal was not pressed.
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 8th August, 2019. The Court noted the monetary limits for appeals before various authorities as per the circular, with appeals before the High Court having a monetary limit of Rs. 1,00,00,000. Consequently, the appeal was disposed of in accordance with this policy. 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 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 8th August 2019. The Court noted the monetary limit for appeals before the High Court as Rs. 1,00,00,000 as per the circular. 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 on the merits of the original assessment or the grounds of appeal was made, as the appeal was not pressed.
The High Court decided to dispose of the Tax Appeal. The reasoning was based on the understanding and application of Circular No. 17/2019 issued by the CBDT. This circular provides guidelines on the monetary limits for filing appeals. As the tax effect in this particular appeal was low, the Revenue chose not to press the appeal. The Court accepted this position and disposed of the appeal accordingly. The operative direction was to dispose of the appeal, with liberty reserved for the Revenue to revive it in case of any difficulty. No specific finding was made on the merits of the original assessment or the grounds of appeal, as the appeal was not pressed.
The Court noted that the appeal was listed for passing an appropriate order due to its low tax effect, in light of Circular No. 17/2019. The Revenue stated that the appeal was not pressed due to the low tax effect, referencing the monetary limits set forth in the circular. The circular establishes a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Consequently, 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 issue regarding the merits of the original assessment or the order under challenge was decided.
The High Court of Gujarat held that the appeal should be 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 before various authorities, including the High Court (Rs. 1,00,00,000). The appeal was not pressed by the Revenue on account of this low tax effect. The court disposed of the appeal accordingly, reserving liberty for the Revenue to revive it in case of any difficulty. The specific finding on the merits of the original assessment or the grounds of appeal is not recorded 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, as per Circular No. 17/2019. The Court noted the monetary limits prescribed by the circular for appeals before various forums, including the High Court (Rs. 1,00,00,000). Since the appeal was not pressed by the Revenue in light 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 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 Circular No. 17/2019, which establishes monetary limits for filing appeals. The circular indicates that appeals with a tax effect below a certain threshold (Rs. 1,00,00,000 for High Court appeals) may not be pursued. Since the present appeal fell under this category due to low tax effect, the Revenue chose not to press it. The court noted that the appeal is disposed of in accordance with the circular. The liberty to revive the tax appeal was reserved for the Revenue in case of any difficulty. No specific finding was made on the merits of the original dispute.
The High Court of Gujarat 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 noted the monetary limits prescribed by the circular for appeals before various judicial forums. 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. 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 not pressed in view of the low tax effect, as per Circular No. 17/2019. The Court referred to the monetary limits specified in the circular, noting that the limit for appeals before the High Court is Rs. 1,00,00,000. 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 decision was made on the merits of the original dispute.
The High Court of Gujarat disposed of the tax appeal. The decision was based on the low tax effect of the appeal, in accordance with Circular No. 17/2019 issued by the Central Board of Direct Taxes. This circular sets monetary limits for filing appeals. The court noted that the appeal was not pressed by the appellant (Revenue) in view of this circular. The court reserved the liberty for the Revenue to revive the tax appeal in case of any difficulty. No decision on the merits of the appeal was made.
The High Court noted that the Tax Appeal was not pressed by the Revenue in view of the low tax effect, as per 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. Consequently, the Court disposed of the appeal in accordance with the policy reflected in the 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) are not recorded in the judgment.
The Tribunal decided 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 monetary 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. No specific finding was made on the merits of the original assessment or the grounds of appeal, as the appeal was disposed of on a procedural basis.
The High Court decided to dispose of the tax appeals. The reasoning was based on Circular No. 17/2019, which mandates that appeals with a low tax effect, below the specified monetary limits, should not be pursued. The Revenue explicitly stated that the appeals were not pressed due to this low tax effect. The Court noted the monetary limits for appeals before different authorities as per the circular: Rs. 50,00,000 before the Appellate Tribunal, Rs. 1,00,00,000 before the High Court, and Rs. 2,00,00,000 before the Supreme Court. Consequently, the appeals were disposed of accordingly. The Court reserved liberty for the Revenue to revive the appeals in case of any difficulty. No specific issue was left undecided; the disposal was based on the stated policy.
The High Court decided to dispose of the tax appeals. The reasoning was based on Circular No. 17/2019, which mandates that appeals with a low tax effect, below the specified monetary limits, should not be pursued. The Revenue explicitly stated that the appeals were not pressed due to this low tax effect. The Court noted the monetary limits for appeals before different authorities as per the circular: Rs. 50,00,000 before the Appellate Tribunal, Rs. 1,00,00,000 before the High Court, and Rs. 2,00,00,000 before the Supreme Court. Consequently, the appeals were disposed of accordingly. The Court reserved liberty for the Revenue to revive the appeals in case of any difficulty. No specific issue was left undecided; the disposal was based on the stated policy.
The High Court decided to dispose of the tax appeals. The reasoning was based on Circular No. 17/2019, which mandates that appeals with a low tax effect, below the specified monetary limits, should not be pursued. The Revenue explicitly stated that the appeals were not pressed due to this low tax effect. The Court noted the monetary limits for appeals before different authorities as per the circular: Rs. 50,00,000 before the Appellate Tribunal, Rs. 1,00,00,000 before the High Court, and Rs. 2,00,00,000 before the Supreme Court. Consequently, the appeals were disposed of accordingly. The Court reserved liberty for the Revenue to revive the appeals in case of any difficulty. No specific issue was left undecided; the disposal was based on the stated policy.
The High Court of Gujarat at Ahmedabad decided to dispose of the appeal in view of the low tax effect, as per Circular No. 17/2019 dated August 8, 2019. The Court noted the policy reflected in the circular regarding monetary limits for appeals. Specifically, for appeals before the High Court, the monetary limit is Rs. 1,00,00,000. Since the present appeal had a low tax effect, it was not pressed by the Revenue. The Court disposed of the appeal accordingly, reserving liberty for the Revenue to revive the appeal in case of any difficulty. The specific finding on the merits of the original dispute is not recorded as the appeal was not pressed.
The High Court of Gujarat held that the Tax 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, with Rs. 1,00,00,000 being the threshold for appeals before the High Court. The court acknowledged the policy reflected in the circular and 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 original assessment or the order under challenge was decided.
The Gujarat 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 monetary limits stipulated in the circular for appeals before the High Court. Consequently, 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 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 Court noted the monetary limits for appeals before different authorities, 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 Tribunal decided 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 updated policy reflected in the circular, which sets a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. Since the appeal was not pressed by the Revenue due to this low tax effect, it was disposed of accordingly. The court 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 based on the stated policy.
The High Court noted that the captioned appeal was notified for passing an appropriate order due to its 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 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 on the merits of the original assessment or the order under challenge was made.
The Tribunal decided that the appeal should be disposed of due to the low tax effect, in accordance with Circular No. 17/2019. The reasoning was based on the 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. Since the tax effect in this appeal was low, it fell within the purview of the circular's guidelines for not pursuing appeals. 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 was left undecided; the decision was based on procedural policy.
The Tribunal decided that the appeal is not pressed by the Revenue due to low tax effect, in accordance with Circular No. 17/2019. The circular specifies monetary limits for appeals before various authorities, including High Courts. The appeal was disposed of based on this policy. 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 as the appeal was not pressed.
The High Court held that the appeal was not pressed by the Revenue due to its 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. The reasoning was that the appeal fell within the purview of the circular's policy on low tax effect appeals. The Tribunal's decision was to dispose of the appeal accordingly. The operative direction was the disposal of the appeal, with liberty reserved for the Revenue to revive it in case of any difficulty. No specific issue was left undecided; the appeal was disposed of on procedural grounds.
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 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 policy. 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 Tribunal decided that the appeal should be disposed of in view of the low tax effect, as per Circular No. 17/2019, dated 8th August 2019. The circular specifies a monetary limit of Rs. 1,00,00,000 for appeals before the High Court. The court acknowledged that the appeal was not pressed by the Revenue due to this low tax effect. 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 was left undecided, as the appeal was disposed of on procedural grounds related to the circular.
The Tribunal 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 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 the appeal was being disposed of in accordance with this policy. The reasoning was solely based on the Revenue's decision not to press the appeal due to the low tax effect and the guidance provided by the CBDT circular. The ratio decidendi is that appeals with a low tax effect, below the prescribed monetary limits in CBDT circulars, may not be pursued. The operative direction was to dispose of the appeal accordingly, with liberty reserved for the Revenue to revive it in case of any difficulty.
The Tribunal decided that the 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 as stipulated in the circular. Consequently, the appeal is disposed of accordingly. The Revenue is granted liberty to revive the tax appeal in case of any difficulty. The principle here is that appeals can be withdrawn or not pressed based on administrative instructions and monetary thresholds set by the tax authorities, provided the conditions are met.
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 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 court reserved liberty for the Revenue to revive the tax appeal in case of any difficulty. The specific tax effect or the merits of the original assessment were not discussed or decided.