Deputy Commissioner of Income Tax (Cpc) v. Chhattisgarh State Power Generation Company Limited
Case brief
What is this about?
TAXC No. 21 of 2023, High Court of Chhattisgarh at Bilaspur, decided 24.04.2025. Departmental income-tax appeal (Deputy Commissioner of Income Tax (CPC), Bengaluru v. Chhattisgarh State Power Generation Company Limited) disposed of on the appellant's own prayer in view of CBDT Circular dated 17.09.2024 issued under section 268A of the Income-tax Act, 1961, which raised the monetary limit for departmental High Court appeals to Rs. 2 crore; tax effect in the case stated to be below that limit. Bench: Sanjay K. Agrawal & Deepak Kumar Tiwari, JJ. Counsel: Ajay Kumrani (appellant), Harshal Chouhan (respondent). No precedent discussed; no decision on merits.
What did the court decide?
Tax Case disposed of on the appellant's own prayer in light of CBDT Circular dated 17.09.2024, the tax liability in the present case being less than Rs. 2 crore.