Jyoti v. Jani

C/TAXAP/1656/2007 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1656 of 2007 ==========================================================COMMISSIONER OF INCOME TAXVersusCORE HEALTH CARE LTD==========================================================Appearance:MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1MRS SWATI SOPARKAR(870) for the RESPONDENT(s) No. 1========================================================== CORAM: HONOURABLE MR.JUSTICE AKIL KURESHIand HONOURABLE MR.JUSTICE B.N. KARIA Date : 13/06/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. This appeal is filed by the Revenue to challenge judgement of the Income Tax Appellate Tribunal. At the outset, learned counsel for the respondent-assessee contended that the tax effect involved in the present appeal is below the minimum limit prescribed by the CBDT for pursuing the appeals before the High Court by its latest circular dated 10.12.2015 which is to be applied to all pending appeals also.the Income Tax Appellate Tribunal. At the outset, learned counsel for the respondent-assessee contended that the tax effect involved in the present appeal is below the minimum limit prescribed by the CBDT for pursuing the appeals before the High Court by its latest circular dated 10.12.2015 which is to be applied to all pending appeals also. 2. We have perused the order of the Tribunal with the assistance of the learned advocates for the parties. We notice that the Tribunal had deleted disallowance of Rs. 44.73 lacs and to that extent decided the issue in favour of the assessee. It is this issue which the department has carried in appeal before us. of the learned advocates for the parties. We notice that the Tribunal had deleted disallowance of Rs. 44.73 lacs and to that extent decided the issue in favour of the assessee. It is this issue which the department has carried in appeal before us. The circular of the CBDT lays down the minimum tax limit of Rs. 20 lacs for pressing appeals before the High Court. 3. This Tax Appeal is therefore, disposed of as having law tax effect.effect. (AKIL KURESHI, J) JYOTI V. JANI (B.N. KARIA, J)