Pr. Commissioner Of Income Tax, Surat 1 v. Amit Mathurdas Kaneria
High Court
09 Sep 2019 In favour of: Unclear
Forum / Bench
High Court · gujarathc
Parties
Pr. Commissioner Of Income Tax, Surat 1 v. Amit Mathurdas Kaneria
Date of order
09 Sep 2019
Assessment year(s)
—
Outcome
Other
Case summary
In Pr. Commissioner Of Income Tax, Surat 1 v. Amit Mathurdas Kaneria, the High Court (2019) decided the matter.
Decision: 3.According to the new policy as reflected from the Circular referred to above, the table for monetary limits is as follows : 4.In view of the aforesaid, this tax appeal is disposed of accordingly.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF GUJARAT AT AHMEDABADR/TAX APPEAL NO. 629 of 2019
=============================================PR. COMMISSIONER OF INCOME TAX, SURAT 1
Versus
AMIT MATHURDAS KANERIA
=============================================
Appearance:
MRS KALPANAK RAVAL(1046) for the Appellant(s) No. 1MR MANISH J SHAH(1320) for the Opponent(s) No. 1=============================================
CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALAand
HONOURABLE MR.JUSTICE A.C. RAO
Date : 09/09/2019
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA)
1.This tax appeal under Section 260A of the Income Tax
Act, 1961 (for short ‘The Act, 1961’) is at the instance of the Revenue.
2.This tax appeal is not pressed in view of the low tax effect having regard to the Circular No.17/2019, dated 8[th ]August, 2019 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, New Delhi.
3.According to the new policy as reflected from the
Circular referred to above, the table for monetary limits is as follows :
4.In view of the aforesaid, this tax appeal is disposed of accordingly.
(J. B. PARDIWALA, J)
(A. C. RAO, J)
Dolly
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