THE COMMISSIONER OF INCOME TAX-IversusSUNILKUMAR B HANDA
- Disposal
- 47-DISPOSAL IN ANY OTHER MODE FH
Holding
Permission to withdraw the tax appeals was granted as the tax effect was below the minimum threshold prescribed by the CBDT circular of 11 July 2018.
Summary
The Commissioner of Income Tax‑I filed multiple tax appeals against Sunilkumar B. Handa. The department, through counsel, sought permission to withdraw these appeals because the tax effect in each case was below the minimum threshold specified in the CBDT circular dated 11 July 2018, which permits the department to prefer and maintain appeals only above that limit. The High Court considered whether such withdrawal was permissible under the circular. Relying on the circular’s provisions, the Court held that the department could indeed withdraw the appeals. Consequently, permission to withdraw was granted and all the listed tax appeals were disposed of.
Issues considered
- Whether the department may withdraw tax appeals before the High Court when the tax effect is below the minimum threshold prescribed by the CBDT circular dated 11 July 2018
Subjects
Judgment
C/TAXAP/1420/2007 ORDER
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/TAX APPEAL NO. 1420 of 2007
With
R/TAX APPEAL NO. 1090 of 2008
With
R/TAX APPEAL NO. 1265 of 2007
With
R/TAX APPEAL NO. 128 of 2011
With
R/TAX APPEAL NO. 1320 of 2009
With
R/TAX APPEAL NO. 1353 of 2010
With
R/TAX APPEAL NO. 1462 of 2010
With
R/TAX APPEAL NO. 1527 of 2010
With
R/TAX APPEAL NO. 1550 of 2007
With
R/TAX APPEAL NO. 167 of 2010
With
R/TAX APPEAL NO. 1702 of 2008
With
R/TAX APPEAL NO. 177 of 2009
With
R/TAX APPEAL NO. 182 of 2011
With
R/TAX APPEAL NO. 183 of 2010
With
R/TAX APPEAL NO. 1844 of 2008
With
R/TAX APPEAL NO. 1845 of 2008
With
R/TAX APPEAL NO. 18 of 2011
With
R/TAX APPEAL NO. 1962 of 2009
With
R/TAX APPEAL NO. 1964 of 2009
With
R/TAX APPEAL NO. 2455 of 2009
With
R/TAX APPEAL NO. 256 of 2009
With
Page 1 of 3
C/TAXAP/1420/2007 ORDER
R/TAX APPEAL NO. 2669 of 2010
With
R/TAX APPEAL NO. 330 of 2010
With
R/TAX APPEAL NO. 62 of 2011
With
R/TAX APPEAL NO. 63 of 2011
With
R/TAX APPEAL NO. 64 of 2011
With
R/TAX APPEAL NO. 66 of 2011
With
R/TAX APPEAL NO. 678 of 2010
With
R/TAX APPEAL NO. 67 of 2011
With
R/TAX APPEAL NO. 68 of 2011
With
R/TAX APPEAL NO. 723 of 2010
With
R/TAX APPEAL NO. 769 of 2010
With
R/TAX APPEAL NO. 76 of 2011
With
R/TAX APPEAL NO. 77 of 2011
With
R/TAX APPEAL NO. 863 of 2010
With
R/TAX APPEAL NO. 864 of 2010
==========================================================
THE COMMISSIONER OF INCOME TAX-I
Versus
SUNILKUMAR B HANDA
==========================================================
Appearance:
MRS MAUNA M BHATT(174) for the PETITIONER(s) No. 1
MRS SWATI SOPARKAR(870) for the RESPONDENT(s) No. 1
==========================================================
CORAM: HONOURABLE MR.JUSTICE AKIL KURESHI
and
HONOURABLE MR.JUSTICE B.N. KARIA
Page 2 of 3
C/TAXAP/1420/2007 ORDER
Date : 04/09/2018
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)
Learned advocate Ms. Mauna Bhatt, under instructions from
the department, sought permission to withdraw these appeals since
the tax effect involved in these appeals 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 Appeals are disposed of
accordingly.
(AKIL KURESHI, J)
(B.N. KARIA, J)
JYOTI V. JANI
Page 3 of 3
Search Indian case law
Ask in plain English, not just keywords. 25,000 AI words free, no card.