High Court of Gujarat

COMMISSIONER OF INCOME TAX GANDHINAGARversusGUJARAT STATE ENERGY GENERATION LTD

Disposal: 39-RULE DISCHARGED/DISMISSED @ FH
Bench: A S SUPEHIAPRANAV TRIVEDI

Holding

Both tax appeals were dismissed as the tax effect was below the Rs 1 crore monetary limit for High Court jurisdiction under Circular No. 17/2019.

Summary

The Commissioner of Income Tax appealed against Gujarat State Energy Generation Ltd in two income‑tax appeals (Nos. 1972 of 2009 and 155 of 2010). The Court noted that both appeals involved a very low tax amount. Pursuant to Circular No. 17/2019 issued by the Ministry of Finance, the Court applied the monetary limits for tax appeals – Rs 1 crore for High Court jurisdiction – and found the tax effect to be below this threshold. Consequently, the Court disposed of both appeals without hearing, stating that the Revenue may revive the appeals if any difficulty arises. The order reflects the application of the new policy on low‑value tax matters.

Issues considered

What is the appropriate procedure for disposing tax appeals that involve a tax effect below the monetary limits prescribed in Circular No. 17/2019?

Subjects

tax appeallow tax effectCircular No.17/2019monetary limitsIncome Taxjurisdiction

Judgment

        C/TAXAP/1972/2009                                  ORDER




          IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                      R/TAX APPEAL NO. 1972 of 2009

                                 With
                       R/TAX APPEAL NO. 155 of 2010
==========================================================
           COMMISSIONER OF INCOME TAX GANDHINAGAR
                            Versus
            GUJARAT STATE ENERGY GENERATION LTD
==========================================================
Appearance:
MRS MAUNA M BHATT(174) for the Appellant(s) No. 1
MRS SWATI SOPARKAR(870) for the Opponent(s) No. 1
==========================================================

 CORAM: HONOURABLE MR.JUSTICE J.B.PARDIWALA
        and
        HONOURABLE MR.JUSTICE A.C. RAO

                            Date : 09/09/2019

                  COMMON ORAL ORDER
 (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA)

1.    The Registry has notified the captioned appeals for the purpose of
passing appropriate orders. The captioned appeals have been notified
because of the low tax effect. These appeals are to be disposed of
keeping in mind the Circular No.17/2019, dated 8th August, 2019 issued
by the Government of India, Ministry of Finance, Department of
Revenue, Central Board Direct Taxes, New Delhi.


2.    Both the tax appeals are not pressed in view of the low tax effect
having regard to the Circular No.17/2019, dated 8th August, 2019 issued
by the Government of India, Ministry of Finance, Department of
Revenue, Central Board Direct Taxes, New Delhi.


3.    According to the new policy as reflected from the Circular referred


                                 Page 1 of 2
            C/TAXAP/1972/2009                                  ORDER



to above, the table for monetary limits is as follows:


     Sr.    Appeals/SLPs in Incometax matters         Monetary Limit
     No.                                               (Rs.)
     1      Before Appellate Tribunal                  50,00,000
     2      Before High Court                          1,00,00,000
     3      Before Supreme Court                       2,00,00,000



4.         In view of the aforesaid, both the appeals are disposed of
accordingly. In case of any difficulty, we reserve the liberty for the
Revenue to revive the tax appeal.


                                                      (J. B. PARDIWALA, J)


                                                             (A. C. RAO, J)
aruna




                                        Page 2 of 2

Search Indian case law

Ask in plain English, not just keywords. 25,000 AI words free, no card.

Try "tax appeal"Sign in to search