Commissioner Of Income Tax-I v. Bharat Vithalbhai Patel

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1704 of 2009 FOR APPROVAL AND SIGNATURE: HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMARand HONOURABLE MR. JUSTICE ASHUTOSH J. SHASTRI ============================================= 1 Whether Reporters of Local Papers may be allowed tosee the judgment ?2 To be referred to the Reporter or not ?3 Whether their Lordships wish to see the fair copy of thejudgment ?4 Whether this case involves a substantial question of lawas to the interpretation of the Constitution of India orany order made thereunder ? 1 Whether Reporters of Local Papers may be allowed tosee the judgment ?2 To be referred to the Reporter or not ?3 Whether their Lordships wish to see the fair copy of thejudgment ?4 Whether this case involves a substantial question of lawas to the interpretation of the Constitution of India orany order made thereunder ? =============================================COMMISSIONER OF INCOME TAX-I Versus BHARAT VITHALBHAI PATEL =============================================Appearance:MR.VARUN K.PATEL(3802) for the Appellant(s) No. 1MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1============================================= CORAM:HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR andHONOURABLE MR. JUSTICE ASHUTOSH J. SHASTRI Date : 14/09/2022 ORAL JUDGMENT (PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR) 1.This appeal by the assessee is directed against the orderof the Income Tax Appellate Tribunal. The order passed by the Assessing Officer and the consequential demand, notice issuedthereunder would indicate that the tax effect is less than themonetary limit fixed under extant Circulars/Notifications issuedby the Central Board of Direct Taxes (CBDT), by virtue of whichthe appeal would not survive for consideration in light of the loweffect of tax prescribed under the said Notifications namelyCircular No. 17 of 19 dated 08.08.2019. Hence, appeal standsdisposed of as having low tax effect and keeping open thequestion of law raised in the appeal. However, it is made clearthat in the event of this appeal falling under the category of anyexception carved out under the said extant Circulars, either ofthe parties would be at liberty to seek for revival of this appealby filing appropriate note in the Registry. (ARAVIND KUMAR,CJ) phalguni (ASHUTOSH J. SHASTRI, J)