Principal Commissioner Of Income Tax - 1 v. Rajeshkumar C Patel
High Court
23 Jul 2018 In favour of: Assessee
Forum / Bench
High Court · gujarathc
Parties
Principal Commissioner Of Income Tax - 1 v. Rajeshkumar C Patel
Date of order
23 Jul 2018
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Principal Commissioner Of Income Tax - 1 v. Rajeshkumar C Patel, the High Court (2018) dismissed the appeal. The decision went in favour of the assessee.
Decision: Under the circumstances, on the aforesaid ground alone, present Tax Appeals are dismissed as not pressed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 631 of 2018
With
R/TAX APPEAL NO. 632 of 2018
======================================PRINCIPAL COMMISSIONER OF INCOME TAX - 1Versus
RAJESHKUMAR C PATEL
======================================Appearance:
MR MANISH R BHAT, SENIOR ADVOCATE with MRS MAUNA M BHATT(174) for the APPELLANT(s) No. 1UMAIDSINGH BHATI(7973) for the RESPONDENT(s) No. 1
======================================CORAM: HONOURABLE MR.JUSTICE M.R. SHAHandHONOURABLE MR.JUSTICE A.Y. KOGJE Date : 23/07/2018 ORAL ORDER (PER : HONOURABLE MR.JUSTICE M.R. SHAH)
As the tax effect involved in the present Tax Appeals is less than Rs.50 lacs, considering the recent Circular issued by the CBDT dated 11/07/2018, being Circular No.3/2018, Shri Manish Bhatt, learned Senior Advocate appearing on behalf of the revenue does not press the present Tax Appeals. Under the circumstances, on the aforesaid ground alone, present Tax Appeals are dismissed as not pressed. However, liberty is reserved in favour of the revenue to revive the Appeals by filing a note.
(M.R. SHAH, J.)
(A.Y. KOGJE, J.)
siji
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