Ravindra Shantilal Peety v. A. Bagadiya

1 IN THE HIGH COURT OF JUDICATURE AT BOMBAYBENCH AT AURANGABAD 924 INCOME TAX APPEAL NO.23 OF 2013 THE COMMISSIONER OF INCOME TAX, AURANGABADVERSUSSURENDRA SHANTILAL PEETY AND 925 INCOME TAX APPEAL NO.57 OF 2013 WITH ITA/59/2013 WITH ITA/58/2013 THE COMMISSIONER OF INCOME TAX, AURANGABADVERSUS RAVINDRA SHANTILAL PEETY ... Advocate for Appellant : Mr. Sharma Alok M.Adv. for Respondent : Mr. R. N. Chavan h/f Mr. V. A. Bagadiya. … CORAM : R. D. DHANUKA, AND S. G. MEHARE, JJ. DATE : 26.04.2022 PER COURT:- 1.By these appeals filed under Section 260Aof the IncomeTax Act, 1961, the appellants-revenue have impugned theorders passed by the Income Tax Appellate Tribunal. 2.The learned counsel for the appellants-revenue does not dispute that the issue involved in these appealsare coveredby 2 924-ITA.23-2013+1.odtthe judgment delivered by this Court in Income Tax AppealNo.19 of 2013. The learned counsel appearing for both theparties state that this Court is not required to record anyreasons. Statement is accepted. 3.By the judgment delivered by this Court on 22.04.2022,in identical matters, this Court has dismissed the appeals filedby the appellants-revenue on the ground that the tax effectinvolved in those bunch of appeals being less than themonetary limit as prescribed in the earlier circulars dismissedthe appeals and did not answer the substantial questions of lawformulated by this Court while admitting these appeals. 4.For the reasons recorded by this Court in the judgmentdelivered in Income Tax Appeal No.19 of 2013 in case of theCommissioner of Income Tax Vs. Surendra Shantilal Peety andother connected matters, both these appeals are dismissed inview of the tax effect involved in these appeals being less thanthe monetary limit as prescribed in the earlier circulars issuedfrom time to time. Thus, this Court is not required to answerany substantial questions of law formulated by this Court whileadmitting these appeals by this Court. There shall be no order 3 924-ITA.23-2013+1.odt as to costs. (S. G. MEHARE, J.) (R. D. DHANUKA, J.) … vmk/-