The Revenue appellant withdrew five income tax appeals for Assessment Years 1993-94 to 1997-98 as their individual tax effects fell below the High Court monetary limit specified in Circular No. 21 of 2015.
All five Appeals dismissed as not pressed with refund of Court Fees.
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.
535-02-itxa-c=.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.535 OF 2002 WITH INCOME TAX APPEAL NO.536 OF 2002 WITH INCOME TAX APPEAL NO.537 OF 2002 WITH INCOME TAX APPEAL NO.538 OF 2002 WITH INCOME TAX APPEAL NO.540 OF 2002
The Commissioner of Income-Tax,-1 Thane
.. Appellant
v/s.
Cadbury India Ltd. ..Respondent
Mr. Suresh Kumar for the appellant Mr. Jas Sanghvi i/b PDS Legal for the respondent
CORAM : M.S. SANKLECHA &
B.P. COLABAWALLA, J.J. DATED : 6th JANUARY, 2016.
P.C.
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attention invited to paragraphs 3, 5 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:-
| Sr. | Appeals in Income Tax matters | Monetary Limit |
|---|---|---|
| No. | (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.”
“5. ….....….. However, in case of a composite order of any High Court or appellate authority, which involves more than one assessment year and common issues in more than one assessment year, appeal shall be filed in respect of all such assessment years even if the 'tax effect' is less than the prescribed monetary limits in any of the year(s), if it is decided to file appeal in respect of the year(s) in which 'tax effect' exceeds the monetary limit prescribed. In case where a composite order / judgment involves more than one assessee, each assessee shall be dealt with separately.”
“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.”
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of the each of the five Appeal Memos is as under :-
| Appeal No. | Assessment Year | Amount (Tax effect) |
|---|---|---|
| 535 of 2002 | 1994-95 | Rs. 6.37 lakhs |
| 536 of 2002 | 1995-96 | Rs. 5.80 lakhs |
| 537 of 2002 | 1996-97 | Rs. 8.45 lakhs |
| 538 of 2002 | 1997-98 | Rs. 12.71 lakhs |
| 540 of 2002 | 1993-94 | Rs. 2.76 lakhs |
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1 issue framed by the court
Whether pending income tax appeals filed by the Revenue should be pressed given the Central Board's circular regarding monetary limits.
The Commissioner of Income-Tax, 1 Thane
Cadbury India Ltd.
M.S. Sanklecha
B.P. Colabawalla
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
