Commissioner Of Income Tax v. Rekha R Desai

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1617 of 2008With R/TAX APPEAL NO. 1619 of 2008With R/TAX APPEAL NO. 1620 of 2008 FOR APPROVAL AND SIGNATURE: HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMARandHONOURABLE MR. JUSTICE ASHUTOSH J. SHASTRI ============================================= 1 Whether Reporters of Local Papers may be allowed tosee the judgment ?see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of thejudgment ?judgment ? 4 Whether this case involves a substantial question of lawas to the interpretation of the Constitution of India orany order made thereunder ? ============================================= COMMISSIONER OF INCOME TAX VersusREKHA R DESAI ============================================= Appearance: MRS KALPANAK RAVAL(1046) for the Appellant(s) No. 1MR BANDISH SOPARKAR for MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1 ============================================= CORAM:HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR and HONOURABLE MR. JUSTICE ASHUTOSH J. SHASTRI Date : 14/09/2022 ORAL JUDGMENT (PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR) 1.These appeals by the assessee is directed against the order of the Income Tax Appellate Tribunal. The order passedby the Assessing Officer and the consequential demand, noticeissued thereunder would indicate that the tax effect is less thanthe monetary limit fixed under extant Circulars/Notificationsissued by the Central Board of Direct Taxes (CBDT), by virtue ofwhich the appeals would not survive for consideration in light ofthe low effect of tax prescribed under the said Notificationsnamely Circular No. 17 of 19 dated 08.08.2019. Hence, appealsstand disposed of as having low tax effect and keeping open thequestion of law raised in the appeal. However, it is made clearthat in the event of this appeal falling under the category of anyexception carved out under the said extant Circulars, either ofthe parties would be at liberty to seek for revival of theseappeals by filing appropriate note in the Registry. (ARAVIND KUMAR,CJ) phalguni (ASHUTOSH J. SHASTRI, J)