In Principal Commissioner Of Income Tax 4 v. Nirmalaben Prakashbhai Shah, the High Court (2018) decided the matter.
Decision: Tax Appeal is disposed of accordingly. [Akil Kureshi, J.] [B.N Karia, J.]
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
C/TAXAP/1053/2017 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 1053 of 2017 With R/TAX APPEAL NO. 1054 of 2017 With R/TAX APPEAL NO. 1055 of 2017 With R/TAX APPEAL NO. 1056 of 2017
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PRINCIPAL COMMISSIONER OF INCOME TAX 4VersusNIRMALABEN PRAKASHBHAI SHAH
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Appearance:MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1MR KIRTIKANT THAKER(2055) for the RESPONDENT(s) No. 1MR PRAVIN P PANCHAL(2059) for the RESPONDENT(s) No. 1
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CORAM: HONOURABLE Mr. JUSTICE AKIL KURESHIandHONOURABLE Mr. JUSTICE B.N. KARIA4[th] September 2018
ORAL ORDER (PER : HONOURABLE Mr. JUSTICE AKIL KURESHI)
Learned advocate Ms. Mauna Bhatt, 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 is disposed of accordingly.
[Akil Kureshi, J.]
[B.N Karia, J.]
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