The High Court disposed of an income tax appeal as withdrawn because the tax liability was less than the newly enhanced monetary limit of Rs. 2 Crores for appeals before the High Court under a CBIC circular dated 17.09.2024.
The instant Tax Case stands disposed of finally as withdrawn.
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.
1 / 4
Digitally signed by SAURABH SAURABH YADAV YADAV Date: 2024.11.19 16:31:00 +0530
2024:CGHC:44944-DB
NAFR
HIGH COURT OF CHHATTISGARH AT BILASPUR
TAXC No. 96 of 2024
Principal Commissioner of Income Tax, Raipur - 1, Raipur (C.G.)
... Applicant
versus
Himanshu Goyal, Nawagaon Road Dhamtari, 793773 (C.G.), Pan - AGTPG1746Q, A.Y. - 2012-13
... Respondent
For Applicant : Mr. Amit Chaudhari, Advocate with Mr. Vijay Chawla, Advocate. For Respondent : None.
Hon'ble Shri Justice Sanjay K. Agrawal
Hon'ble Shri Justice Radhakishan Agrawal
Judgment on Board
19.11.2024
Sanjay K. Agrawal, J.
2 / 4
3 . For ready reference, relevant paragraphs of said circular dated 17.09.2024 is quoted herein-below:
3 / 4
for filing of appeals in Income-tax cases as stated in Para
4.1 of the aforementioned Circular as follows:-
| S. | Appeals/SLPs in Income-Ta | x Monetary Limit (Tax |
|---|---|---|
| No. | matters | effect in Rs.) |
| 1. | Before Income Tax Appellate Tribunal |
60 lakh |
| 2. | Before High Court 2 crore | 2 crore |
| 3. | Before Supreme Court | 5 core |
4 / 4
4 . In view aforesaid submission of learned counsel for the appellant where monetary limit (tax liability) in the present case is less than Rs.2 Crores, therefore, in light of aforesaid circular (Para-5) dated 17.09.2024, the instant Tax Case stands disposed of finally as withdrawn.
Saurabh
1 issue framed by the court
Whether the appeal should be disposed of as withdrawn in light of the enhanced monetary limit for Income Tax Appeals issued by the Ministry of Finance.
1 provisions across 1 enactments
Principal Commissioner of Income Tax, Raipur
Himanshu Goyal
Sanjay K. Agrawal
Radhakishan Agrawal
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
