Department sought withdrawal of its income-tax appeal citing CBDT Circular No.9/2024 revising monetary limits for filing appeals. Court allowed the prayer and dismissed the appeal as withdrawn, with pending applications also dismissed as withdrawn.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.
ITA-138-2019 (O&M)
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Date of Decision: 19.09.2024
214-1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
ITA-138-2019 (O&M)
PR. COMMI S SIONER OF INCOME TAX ( C ENTRAL). GURGOAN
. . . . Appellan t Vs.
M/S SAM L A ND DEVELOPERS AND PR O MOTERS PVT. LTD.
. . . . Responden t
****
CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE SANJAY VASHISTH
Present: M rs. Urvashi Dhugga, Sr. Stand i ng Counsel f or the appellant.
M r. B.M. Monga, Advocate and M r. Rohit Kaura, Advocate f or the respondent.
SANJEEV PRAKASH SHARMA, J.(Oral)
MOHIT GOYAL 2024.09.20 10:21 I attest to the accuracy and integrity of this document
ITA-138-2019 (O&M)
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“ 2. As a step towards ma n agement of litigation, it h as been decided by the Board to r e vise the monetary limits fo r filing of appeals in Income-tax cases as stated in Para 4 .1 of the aforementioned Circular as follows:
| S l. No. |
Appeals/SLPs in Income-t ax matters |
Monetary Limit |
|---|---|---|
| (Tax effect in Rs.) | ||
| 1 . |
Before Income Tax Appellate |
60 lakh |
| Tribunal | ||
| 2 . |
Before High Court | 2 crore |
| 3 . |
Before Supreme Court | 5 crore |
3. Monetary limits given in p aragraph 2 above with r egard to filing appeal/SLP shall b e applicable to all cases i n cluding those relating to TDS/T C S under the Income-tax A ct, 1961 with exceptions as pe r paras 3.1 and 3.2 of C ircular No 5/2024 dated 15.03.2 0 24, where the decision t o appeal/file SLP shall be taken o n merits, without regard t o the tax effect and the monetary l i mits.”
MOHIT GOYAL 2024.09.20 10:21 I attest to the accuracy and integrity of this document
ITA-138-2019 (O&M)
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accord i ngly.
(SANJEEV PRAKASH SHARMA) JUDGE
(SANJAY VASHISTH) JUDGE
September 19, 2024
Mohit goyal
1. Whether speaking/reasoned? Yes/No 2. Whether reportable? Yes/No
MOHIT GOYAL 2024.09.20 10:21 I attest to the accuracy and integrity of this document
1 issue framed by the court
Should the departmental appeal be withdrawn in view of revised monetary limits under CBDT Circular No. 9/2024 dated 17.09.2024?
Pr. Commissioner of Income Tax (Central), Gurgoan
M/s Sam Land Developers and Promoters Pvt. Ltd.
Sanjeev Prakash Sharma
Sanjay Vashisth
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
