The High Court dismissed the income tax appeal filed by the Commissioner of Income Tax as not pressed by the learned counsel, following tax effect limits notified in Circular No. 21 of 2015.
Court Fees Refund as per Rules.
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911.itxa-2398.11.doc
Sbw
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.2398 OF 2011
Commissioner of Income Tax-15 ..Appellant
Versus
Mrs. Arlette Rodrigues
..Respondent
Mr. A. R. Malhotra a/w N. A. Kazi for the Appellant.
CORAM: M. S. SANKLECHA &
A. K. MENON, JJ.
DATE : 19th AUGUST, 2016
P.C.:
This Appeal relates to Assessment Year 2006-07.
invited our attention to Circular No.21 of 2015 issued by the Central Board for Direct Tax dated 10th December, 2015. In particular, our attention is invited to paragraphs 3 and 10 therein which read as under:-
“3:- Henceforth, appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder:-
| 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/- |
911.itxa-2398.11.doc
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 Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed.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.”
Wadhwa
Commissioner of Income Tax-15
Mrs. Arlette Rodrigues
M. S. Sanklecha
A. K. Menon
As recorded by the court registry
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