Dismissed
The Commissioner of Income Tax -24 v. Deepak H. Shah
Bombay HCITXA/1331/2011
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from the order text
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1331-11-itxa=.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 1331 OF 2011
The Commissioner of Income Tax-24, Mumbai .. Appellant
v/s.
Shri Deepak H. Shah
..Respondent
Mr. Arvind Pinto for the appellant Mr. B.V. Jhaveri 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
1331-11-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 Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed.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 Commissioner of Income Tax-24, Mumbai
Shri Deepak H. Shah
M.S. SANKLECHA
B.P. COLABAWALLA
As recorded by the court registry
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