Commissioner Of Income Tax v. Murarilal Ratanlal Agarwal

C/TAXAP/274/2014 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 274 of 2014With R/TAX APPEAL NO. 275 of 2014 ========================================================== COMMISSIONER OF INCOME TAX VersusMURARILAL RATANLAL AGARWAL ========================================================== Appearance:MRS MAUNA M BHATT(174) for the Appellant(s) No. 1MR TEJ SHAH(5743) for the Opponent(s) No. 1========================================================== CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALAand HONOURABLE MR. JUSTICE BHARGAV D. KARIA Date : 27/01/2020 COMMON ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1The Registry has notified these appeals for the purpose of passing an appropriate order. The captioned appeals have been notified because of the low tax effect. The 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. 2These 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. 3According to the new policy as reflected from the Circular referred to above, the table for monetary limits is as follows:- C/TAXAP/274/2014 ORDER 4In view of the aforesaid, these appeals are disposed of accordingly. In case of any difficulty, we reserve the liberty for the Revenue to revive the tax appeals. (J. B. PARDIWALA, J) CHANDRESH (BHARGAV D. KARIA, J)