Commissioner Of Income Tax (Tds v. Ramgopal O Maheshwari

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 764 of 2012 ==========================================================COMMISSIONER OF INCOME TAX (TDS) VersusRAMGOPAL O MAHESHWARI ========================================================== Appearance:MRS MAUNA M BHATT(174) for the Appellant(s) No. 1MR B S SOPARKAR(6851) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATHandHONOURABLE MR. JUSTICE J.B.PARDIWALA Date : 31/07/2020 ORAL ORDER (PER : HONOURABLE THE CHIEF JUSTICE MR. VIKRAM NATH) 1.The Registry has notified the appeal for the purpose ofpassing an appropriate order. The captioned appeal hasbeen notified because of the low tax effect. The appeal is tobe disposed of keeping in mind the Circular No.17/2019,dated 8th August, 2019 issued by the Government of India,Ministry of Finance, Department of Revenue, Central BoardDirect Taxes, New Delhi. 2.This tax appeal is not pressed in view of the low taxeffect having regard to the Circular No.17/2019, dated 8thAugust, 2019 issued by the Government of India, Ministryof Finance, Department of Revenue, Central Board DirectTaxes, New Delhi. 3.According to the new policy as reflected from theCircular referred to above, the table for monetary limits is asfollows: Sr.Appeals/SLPs in Income tax matters Monetary LimitNo. 4.In view of the aforesaid, the appeal is disposed ofaccordingly. In case of any difficulty, we reserve the libertyfor the Revenue to revive the tax appeal. (VIKRAM NATH, CJ) ALI ISTAYAK (J. B. PARDIWALA, J)