The High Court dismissed an Income Tax Appeal for Assessment Year 2002-03. The Revenue appellant chose not to press the appeal due to Circular No.21 of 2015, which set monetary limits for filing appeals.
Appeal dismissed as not pressed. Refund of Court Fees ordered.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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923.itxa-118.13.doc
Sbw
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.118 OF 2013
The Commissioner of Income Tax-7 ..Appellant Versus M/s. Tata International Limited ..Respondent
Mr. Abhay Ahuja for the Appellant.
Mr. Mandar Vaidya a/w Srihari Iyer for the Respondent.
CORAM: M. S. SANKLECHA & A. K. MENON, JJ.
DATE : 6th DECEMBER, 2016
P.C.:
“3:- Henceforth, appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder:-
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923.itxa-118.13.doc
| S. No. | Appeals in Income Tax matters | Monetary Limit (in Rs.) |
|---|---|---|
| 1 | Before Appellate Tribunal | 10,00,000/- |
| 2 | Before High Court | 20,00,000/- |
| 3 | Before Supreme Court | 25,00,000/- |
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.”
“10:- This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in High Courts/ Tribunals. Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed. Appeals before the Supreme Court will be governed by the instructions on this subject, operative at the time when such appeal was filed.”
(A. K. MENON, J.) (M. S. SANKLECHA, J.)
Wadhwa
The Commissioner of Income Tax-7
M/s. Tata International Limited
M. S. SANKLECHA
A. K. MENON
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
