Dismissed
The Commissioner of Income Tax I, Kolhapur v. Shri. Abhijit Suresh Jadhav
Bombay HCITXA/71/2014
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from the order text
What is this about?
Sbw IN THE HIGH COURT
What the court decided
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19.itxa-71.14.doc
Sbw
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.71 OF 2014
The Commissioner of Income Tax-I
..Appellant
Versus
Abhijit Suresh Jadhav
..Respondent
Mr. N. N. Singh for the Appellant. None for the Respondent.
CORAM: M. S. SANKLECHA & A. K. MENON, JJ.
DATE : 12th JULY, 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:-
2 19.itxa-71.14.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 Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed.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.”
wadhwa
Commissioner of Income Tax-I
Abhijit Suresh Jadhav
M. S. Sanklecha
A. K. Menon
As recorded by the court registry
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