Commissioner Of Income Tax, Rajkot-I v. Maharaja Jyotindrasinhji Of Gondal Palace

O/TAXAP/1155/2005 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD TAX APPEAL NO. 1155 of 2005 FOR APPROVAL AND SIGNATURE: HONOURABLE MR.JUSTICE KS JHAVERI and HONOURABLE MR.JUSTICE K.J.THAKER ================================================================ 1 Whether Reporters of Local Papers may be allowed to see the judgment ?the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ?judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the Constitution of India, 1950 or any order made thereunder ?to the interpretation of the Constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be circulated to the civil judge ? ================================================================ COMMISSIONER OF INCOME TAX, RAJKOT-I.....Appellant(s)VersusVersus MAHARAJA JYOTINDRASINHJI OF GONDAL PALACE PREMISES.....Opponent(s) ================================================================ Appearance: MR PRANAV G DESAI, ADVOCATE for the Appellant(s) No. 1MR RK PATEL, ADVOCATE for the Opponent(s) No. 1 ================================================================ CORAM: HONOURABLE MR.JUSTICE KS JHAVERI and HONOURABLE MR.JUSTICE K.J.THAKER Date : 02/12/2014 ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE KS JHAVERI) 1. By way of this appeal, the appellant-revenue has challenged the order dated 09.03.2005 passed by the Income-tax Appellate Tribunal, Rajkot Bench in ITA No. 164/Rjt/01 for the assessment year 1983-84. 2. While admitting this appeal on 13.3.2006, this Court has framed the following substantial question of law: “Whether, on the facts and circumstances of the case, the Appellate Tribunal was right in law in holding that the Assessing Officer has no power to levy or enhance interest u/s 139(8) and 215 of the Income-tax Act, 1961 in respect of reassessment proceedings?” 3. In our view, the amount involved in the present case is a small one and the revenue effect is less than Rs. 1 lakh, and therefore, as per CDBT Instruction No. 1979 dated 27.03.2000 and 1985 dated 29.06.2000, the revenue ought not to have come in appeal where the total revenue effect is less than Rs. 1 lakh, and therefore, this appeal is not entertained. The question is answered in favour of the assessee and against the revenue. This appeal is dismissed on the ground of smallness of amount. Liberty to revive in case of difficulty. (K.S.JHAVERI, J.) divya O/TAXAP/1155/2005 JUDGMENT (K.J.THAKER, J)