Commissioner Of Income Tax-I v. Yudhishtri N Batra

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 111 of 2012With R/TAX APPEAL NO. 230 of 2012 ========================================================== COMMISSIONER OF INCOME TAX-I VersusYUDHISHTRI N BATRA ========================================================== Appearance: MRS KALPANAK RAVAL(1046) for the Appellant(s) No. 1MR B S SOPARKAR(6851) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANIand HONOURABLE MS. JUSTICE SANGEETA K. VISHEN Date : 14/10/2019 ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Heard Mrs.Kalpana K. Raval, learned senior standing counsel for the appellant and Mr.B.S. Soparkar, learned advocate for the respondent. 2. Mrs.Kalpana K. Raval, learned senior standing counsel for the appellant, has stated that the tax effect involved in these appeals is less than Rs.1,00,00,000/-. Under the circumstances, in thelight of the Circular No.17 of 2019 dated 08.08.2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which provides that no appeal wherein the tax effect does not exceed the monetary limit of Rs.1,00,00,000/- shall be filed before the High Court and which C/TAXAP/111/2012 ORDER has also been made retrospectively applicable to pending appeals, the learned senior standing counsel for the appellant does not press the present appeals. 3. The appeals are, accordingly, disposed of as not pressed in light of the Circular dated 08.08.2019. However, in case there is any error in the computation of the tax effect involved or if, for any reason, the Circular is not applicable, it would be open for the appellant to seek revival of the appeal/s. (HARSHA DEVANI, J) RAVI P. PATEL (SANGEETA K. VISHEN,J)