Commissioner Of Income Tax vs Rekha R Desai
2022 Latest Caselaw 7940 Guj

     C/TAXAP/1617/2008                               JUDGMENT DATED: 14/09/2022




            IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                         R/TAX APPEAL NO. 1617 of 2008
                                     With
                         R/TAX APPEAL NO. 1619 of 2008
                                     With
                         R/TAX APPEAL NO. 1620 of 2008

FOR APPROVAL AND SIGNATURE:

HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR
                    and
HONOURABLE MR. JUSTICE ASHUTOSH J. SHASTRI
=============================================

1      Whether Reporters of Local Papers may be allowed to
       see the judgment ?

2      To be referred to the Reporter or not ?

3      Whether their Lordships wish to see the fair copy of the
       judgment ?

4      Whether this case involves a substantial question of law
       as to the interpretation of the Constitution of India or
       any order made thereunder ?

=============================================
                  COMMISSIONER OF INCOME TAX
                            Versus
                        REKHA R DESAI
=============================================
Appearance:
MRS KALPANAK RAVAL(1046) for the Appellant(s) No. 1
MR BANDISH SOPARKAR for MRS SWATI SOPARKAR(870) for the
Opponent(s) No. 1
=============================================
     CORAM:HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR
                               and
           HONOURABLE MR. JUSTICE ASHUTOSH J. SHASTRI

Date : 14/09/2022
ORAL JUDGMENT

(PER : HONOURABLE THE CHIEF JUSTICE MR. JUSTICE ARAVIND KUMAR)

1. These appeals by the assessee is directed against the

C/TAXAP/1617/2008 JUDGMENT DATED: 14/09/2022

order of the Income Tax Appellate Tribunal. The order passed

by the Assessing Officer and the consequential demand, notice

issued thereunder would indicate that the tax effect is less than

the monetary limit fixed under extant Circulars/Notifications

issued by the Central Board of Direct Taxes (CBDT), by virtue of

which the appeals would not survive for consideration in light of

the low effect of tax prescribed under the said Notifications

namely Circular No. 17 of 19 dated 08.08.2019. Hence, appeals

stand disposed of as having low tax effect and keeping open the

question of law raised in the appeal. However, it is made clear

that in the event of this appeal falling under the category of any

exception carved out under the said extant Circulars, either of

the parties would be at liberty to seek for revival of these

appeals by filing appropriate note in the Registry.

(ARAVIND KUMAR,CJ)

(ASHUTOSH J. SHASTRI, J) phalguni