Pr. Commissioner Of Income Tax, Surat-1, Surat v. Jivraj Tea Ltd

IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 76 of 2018 ========================================================== PR. COMMISSIONER OF INCOME TAX, SURAT-1, SURAT VersusJIVRAJ TEA LTD ========================================================== Appearance:MRS KALPANAK RAVAL(1046) for the Appellant(s) No. 1RULE SERVED(64) 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. 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 the light 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/- shall be filed before the High Court and which has also been made retrospectively applicable to pending appeals, she does not press the present appeal. 2. The appeal is, accordingly, disposed of as not C/TAXAP/76/2018 ORDER pressed 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)