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2019 (6) TMI 1227 - GUJARAT HIGH COURTRestoration of appeal - earlier withdrawn appeal on ground that tax effect was below the monetary limit of ₹ 50,00,000/- - human error - HELD THAT:- Now, the applicant has filed the present application bringing to the notice of the court the fact that the tax effect involved in the captioned tax appeal is ₹ 3,08,44,800/-. Evidently therefore, the appeal was withdrawn on account of an error on part of the applicant. The tax appeal, therefore, deserves to be restored. For the foregoing reasons, the application succeeds and is, accordingly, allowed.
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