In Jyoti v. Jani, the High Court (2018) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
C/TAXAP/898/2015 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 898 of 2015
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PR.COMMISSIONER OF INCOME TAX-IVersusJIGARBHAI THAKORBHAI DAVE==========================================================
Appearance:MRS KALPANAK RAVAL(1046) for the PETITIONER(s) No. 1MR RK PATEL(1082) for the RESPONDENT(s) No. 1
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CORAM: HONOURABLE MR.JUSTICE AKIL KURESHIand
HONOURABLE MR.JUSTICE B.N. KARIA
Date : 17/09/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
Learned advocate Mrs. Raval, under instructions from the department, sought permission to withdraw this appeal since the tax effect involved in this appeal is below the minimum threshold limit provided by CBDT in its circular dated 11.07.2018 enabling the department to prefer and maintain appeals before the High Court.
Permission is granted. Tax Appeal isdisposed of accordingly.
(AKIL KURESHI, J)
JYOTI V. JANI
(B.N. KARIA, J)
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