C/Taxap/48/2019 Order v. Maheshbhai Tulshibhai Patel

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 48 of 2019 ==========================================================INCOME TAX OFFICER VersusMAHESHBHAI TULSHIBHAI PATEL ==========================================================Appearance: MRS KALPANAK RAVAL(1046) for the Appellant(s) No. 1MS VAIBHAVI K PARIKH(3238) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MS.JUSTICE HARSHA DEVANIand HONOURABLE MS. JUSTICE SANGEETA K. VISHEN Date : 14/10/2019 ORAL ORDER (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. Heard Mrs.Kalpana K. Raval, learned senior standing counsel for the appellant and Ms.Vaibhavi K. Parikh, learned advocate for the respondent. 2. Mrs.Kalpana K. Raval, learned senior standing counsel for the appellant, has stated that the tax effect involved in this appeal is less than Rs.1,00,00,000/-. Under the circumstances, in thelight of the Circular No.17 of 2019 dated 08.08.2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which provides that no appeal wherein the tax effect does not exceed the monetary limit of Rs.1,00,00,000/- C/TAXAP/48/2019 ORDER shall be filed before the High Court and which has also been made retrospectively applicable to pending appeals, the learned senior standing counsel for the appellant does not press the present appeal. 3. The appeal is, accordingly, disposed of as notpressed in light of the Circular dated 08.08.2019. However, in case there is any error in the computation of the tax effect involved or if, for any reason, the Circular is not applicable, it would be open for the appellant to seek revival of the appeal. (HARSHA DEVANI, J) RAVI P. PATEL (SANGEETA K. VISHEN,J)