The Pr. Commissioner of Income Tax v. M/S Aaryan Rice Industries LLP A-8
Income-tax – Departmental (Revenue) appeal
Case brief
What is this about?
TAXC No. 165 of 2025, High Court of Chhattisgarh at Bilaspur, decided 10.11.2025 (Division Bench). The Pr. Commissioner of Income Tax, Raipur-1 v. M/s Aaryan Rice Industries LLP. Departmental income-tax appeal disposed of without adjudication on merits in view of CBDT Circular dated 17.09.2024 fixing a Rs. 2 crore monetary limit (tax effect) for filing appeals before High Courts; assessee's tax liability below the limit; circular issued under section 268A, Income-tax Act, 1961; monetary limits also noted for ITAT (Rs. 60 lakh) and Supreme Court (Rs. 5 crore). No case-law precedent cited or discussed; no costs or decretal amount awarded.
What did the court decide?
The department's Tax Case appeal was disposed of in light of the circular dated 17/09/2024, the tax effect being below the Rs. 2 crore monetary limit; no adjudication on merits and no other relief specified.