2022 (12) TMI 1018

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....A.Y. KOGJE MRS KALPANAK RAVAL FOR THE PETITIONER ORDER PER : HONOURABLE MR. JUSTICE N.V.ANJARIA The present Misc. Civil Application seeks review of order dated 17.07.2018, whereby the Tax Appeal No. 879 of 2018 came to be dismissed. 2. The order dated 17.7.2018 reads as under, "As the tax effect involved in the present Tax Appeal is less than Rs. 50 lacs, considering the re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....above order dated 17.7.2018 under review, the Tax Appeal came to be disposed of on the ground of low tax effect in light of the circular of the Central Board of Direct Taxes. 3.1 For reviewing the said order, the following is stated as a ground, "....subsequently on examination of the issue being found that the tax effect of the aforementioned appeal would be Rs. 1,12,15,583/- on accep....