The Special Judicial Court disposed of the appeal without interference, relying on CBDT Circular No. 17/2019 which enhanced monetary limits for departmental appeals. The court noted the financial implication was under Rs. 1 crore. Questions of law were kept open.
The order of the learned Tribunal was not interfered with and the SJC was disposed of.
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.
SJC No. 116 of 1997
Heard learned Sr. Standing Counsel along with learned Jr. Standing Counsel for the appellant-Income Tax Department. 2. Instant case is filed with reference to letter dated 17.09.1997 in R.A. No.44/CTC/1996 (arising out of I.T.A. No.41/CTC/1996 for the assessment year 1991-92.
“Circular No. 17/2019
F. No. 279/Misc. 142/2007-ITJ(Pt.) Government of India Ministry of Finance Department of Revenue Central Board Direct Taxes Judicial Section
New Delhi. 8th August 2019
Subject: – Further Enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court – Amendment to Circular 3 of 2018- Measures for reducing litigation.
Reference is invited to the Circular No.3 of 2018 dated 11.07.2018 (the Circular) of Central Board of Direct Taxes (the Board) and its amendment dated 20th August 2018 vide which monetary limits for filing of income tax appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court have been specified. Representation has also been received that an anomaly in the said circular at para 5 may be removed. 2. As a step towards further management of litigation, it has been decided by the Board that monetary limits for filing of
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appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read as follows:
| S. No. | Appeals/ SLPs in Income- | Monetary Limit (Rs.) |
|---|---|---|
| tax matters | ||
| 1. | Before Appellate Tribunal | 50,00,000 |
| 2. | Before High Court | 1,00,00,000 |
| 3. | Before Supreme Court | 2,00,00,000 |
“5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. Further, even in the case of composite order of any High Court or appellate authority which involves more than one assessment year and common issues in more than one assessment year, no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In case where a composite order/ judgment involves more than one assessee, each assessee shall be dealt with separately.”
(Neetika Bansal) Director, (ITJ) CBDT, New Delhi”
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.…….......……………… ( K.S. Jhaveri ) Chief Justice
…………………..………
( K. R. Mohapatra) Judge
SKJ
1 issue framed by the court
Whether the SJC should interfere with the Tribunal's order in a case where the tax effect is below the enhanced monetary limit specified in Circular No. 17/2019 issued by the CBDT.
Income Tax Department
Respondent
K.S. Jhaveri
K. R. Mohapatra
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
