Commissioner Of Income Tax-Iii v. Royale Manor Hotels And Industries Ltd

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1896 of 2008 With R/TAX APPEAL NO. 67 of 2010 ========================================================== COMMISSIONER OF INCOME TAX-III Versus ROYALE MANOR HOTELS AND INDUSTRIES LTD ========================================================== Appearance:MRS MAUNA M BHATT(174) for the Appellant(s) No. 1MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALAandHONOURABLE MR.JUSTICE A.C. RAO Date : 09/09/2019 COMMON ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1.The Registry has notified the captioned appeals for the purpose of passing appropriate orders. The captioned appeals have been notified because of the low tax effect. These appeals are to be disposed of keeping in mind the Circular No.17/2019, dated 8[th] August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi. 2.Both the tax appeals are not pressed in view of the low tax effect having regard to the Circular No.17/2019, dated 8[th] August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi. 3.According to the new policy as reflected from the Circular referred to above, the table for monetary limits is as follows:- 4.In view of the aforesaid, both the appeals are disposed of accordingly. In case of any difficulty, we reserve the liberty for the Revenue to revive the tax appeal. (J. B. PARDIWALA, J) aruna (A. C. RAO, J)