The Principal Commissioner Of Income Tax, Gandhinagar v. Rajnibhai Jivrajbhai Desai

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 615 of 2019 ========================================================== THE PRINCIPAL COMMISSIONER OF INCOME TAX, GANDHINAGAR VersusRAJNIBHAI JIVRAJBHAI DESAI ==========================================================Appearance: MR MANISH R. BHATT, SENIOR ADVOCATE FOR M R BHATT & CO.(5953) for the Appellant(s) No. 1RULE SERVED(64) for the Opponent(s) No. 1 ========================================================== CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALAandHONOURABLE MS. JUSTICE NISHA M. THAKORE Date : 07/01/2022 ORAL ORDER (PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA) 1.The Registry has notified the appeal for the purpose ofpassing an appropriate order. The captioned appeal has beennotified because of the low tax effect. The appeal is to be disposedof keeping in mind the Circular No.17/2019, dated 8th August, 2019issued by the Government of India, Ministry of Finance, Departmentof Revenue, Central Board Direct Taxes, New Delhi. 2.This tax appeal is not pressed in view of the low tax effecthaving regard to the Circular No.17/2019, dated 8th August, 2019issued by the Government of India, Ministry of Finance, Departmentof Revenue, Central Board Direct Taxes, New Delhi. 3.According to the new policy as reflected from the Circularreferred to above, the table for monetary limits is as follows:- 4.In view of the aforesaid, the appeal is disposed ofaccordingly. In case of any difficulty, we reserve the liberty for theRevenue to revive the tax appeal. (J. B. PARDIWALA, J) A. B. VAGHELA (NISHA M. THAKORE,J)