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2022 (12) TMI 1018 - HC - Income TaxMaintainability of appeal on low tax effect - Whether case falls within purview of circular of Central Board of Direct Taxes No. 3 of 2018 dated 11.7.2018? - HELD THAT:- In view of the actual extent of the tax effect, it was submitted, the case did not fall within the purview of circular of Central Board of Direct Taxes No. 3 of 2018 dated 11.7.2018 - further submitted that unless the appeal is permitted to be revived and appellant review applicant is permitted to submit on the proposed substantial questions of law, serious injustice would cause to the appellant. The aspect that the appeal was disposed by the court on the ground of low tax effect, whereas factually there was no low tax effect and the disposal of the appeal did not fall within the ambit of circular of the Central Board of Direct Taxes in that regard, can be said to be constituting an error apparent on the face of record justifying the review of the order. In the above view, order [2018 (7) TMI 2291 - GUJARAT HIGH COURT] is revived and recalled.
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