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920.itxa-1810.14.doc
Sbw
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.1810 OF 2014
The Commissioner of Income Tax-III, Pune. ..Appellant Versus
Ajitkumar Popatlal Shah ..Respondent
Mr. Tejveer Singh for the Appellant.
CORAM: M. S. SANKLECHA & A. K. MENON, JJ.
DATE : 21st MARCH, 2017
P.C.
“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/- |
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920.itxa-1810.14.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 Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed.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.”
(A. K. MENON, J.)
Wadhwa
Commissioner of Income Tax-III, Pune
Ajitkumar Popatlal Shah
M. S. Sanklecha
A. K. Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
