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 C/TAXAP/1972/2009 ORDER to above, the table for monetary limits is as follows:­ Sr. No. Appeals/SLPs in Income­tax matters Monetary Limit (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