The High Court of Justice dismissed an Income Tax Appeal for AY 2009-10 because the Revenue appellant选择不推进该上诉，理由是该案涉及的税额低于Circular No.21/2015规定的20 lakhs高院门槛。
Appeal dismissed as not pressed by the Revenue.
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.
1254-15-itxa=.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1254 OF 2015
The Principal Commissioner of Income Tax-13, Mumbai
.. Appellant
v/s.
M/s. RKHS Food and Allied Services Pvt.Ltd. ..Respondent
Mr. Arvind Pinto for the appellant Mr. Atul Jasani for the respondent
CORAM : M.S. SANKLECHA & B.P. COLABAWALLA, JJ. DATED : 11th MARCH, 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:-
1 of 2
Uday S. Jagtap
1254-15-itxa=.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 Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed.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.”
(B.P. COLABAWALLA, J.) (M.S. SANKLECHA, J.)
2 of 2
Uday S. Jagtap
The Principal Commissioner of Income Tax-13, Mumbai
M/s. RKHS Food and Allied Services Pvt.Ltd.
M.S. Sanklecha
B.P. Colabawalla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
