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NAFR
HIGH COURT OF CHHATTISGARH AT BILASPUR
TAXC No. 103 of 2023
• Assistant Commissioner of Income Tax (Central)-Ii, District :
Bhopal, Madhya Pradesh
... Appellant
versus
• Shri Sunil Sahu 3rd Floor, Shubham Corporate, Opposite Airtel
Office, Ring Road No. 1, District : Raipur, Chhattisgarh
... Respondent
For Appellant : Mr. Amit Chaudhari, Advocate.
For Respondent : None.
Division Bench
Hon'ble Shri Justice Sanjay K. Agrawal &
Hon'ble Shri Justice Amitendra Kishore Prasad
Judgment on Board
(30.09.2024)
Sanjay K. Agrawal, J
1. When the case is taken for hearing and learned counsel for the
appellant would submit that the Government of India, Ministry
of Finance has issued a new circular dated 17.09.2024, in
which monetary limits for filing Income Tax Appeals by the
department before the High Court has been enhanced to Rs.2
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Crores, whereas in the present case the tax liability of assess is
less than Rs.2 Crore. Therefore, in light of aforesaid circular
dated 17/09/2024, the present appeal may be disposed of
finally.
2. The said prayer appears to be fair and reasonable.
3. For ready reference, relevant paragraphs of said circular dated
17/09/2024 is quoted hereinbelow:
“1. Reference is invited to Circular No 5/2024
(F.No.279/Misc.142/2007-ITJ(Pt))dated15.03.2024
of Central Board of Direct Taxes (the 'Board') vide
which monetary limits for filing of income tax
appeals by the Department before Income Tax
Appellate Tribunal, High Courts and SLP/appeals
before Supreme Court have been specified.
Further, exceptions to the monetary limits were
also specified vide paras 3.1 and 3.2 of the said
Circular.
2. As a step towards management of litigation, it
has been decided by the Board to revise the
monetary limits for filing of appeals in Income-tax
cases as stated in Para 4.1 of the aforementioned
Circular as follows:-
S.No Appeals/SLPs in Income-tax Monetary Limit (Tax
matters effect in Rs.)
1. Before Income Tax Appellate 60 lakh
Tribunal
2. Before High Court 2 crore
3. Before Supreme Court 5 crore
3. Monetary limits given in paragraph 2 above with
regard to filing appeal/SLP shall be applicable to
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all cases including those relating to TDS/TCS
under the Income-tax Act, 1961 with exceptions as
per paras 3.1 and 3.2 of Circular No 5/2024 dated
15.03.2024, where the decision to appeal/file SLP
shall be taken on merits, without regard to the tax
effect and the monetary limits.
4. It is clarified that an appeal should not be filed
merely because the tax effect in a case exceeds the
monetary limits prescribed above. Filing of appeal
in such cases is to be decided on merits of the
case. The officers concerned shall keep in mind the
overall objective of reducing unnecessary litigation
and providing certainty to taxpayers on their
Income-tax assessments while taking a decision
regarding filing an appeal.
5. The modifications shall come into effect from the
date of issue of this Circular. This Circular will
apply to SLPs/appeals to be filed henceforth in
SC/HCs/Tribunal. It shall also apply to the SLPs/
appeals pending before Supreme Court/High
Courts/Tribunal, which may accordingly be
withdrawn.
6. The above may be brought to the notice of all
concerned.
7. This issues under section 268A of the Income-
tax Act, 1961.
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8. Hindi version will follow. ”
4. In view aforesaid submission of learned counsel for the
appellant where monetary limit (tax liability) in the present case
is less than Rs.2 Crores therefore, in light of aforesaid circular
(Para-5) dated 17/09/2024, the instant Tax Case stands
disposed of finally.
Sd/- Sd/-
(Sanjay K. Agrawal) (Amitendra Kishore Prasad)
Judge Judge
Digitally signed
by VAISHALI
LUCKY
NAGARIA
Date: 2024.09.30
17:17:36 +0530
vaishali