Single judge order allowing applications to prepone and dismiss an income-tax appeal because the case falls within enhanced monetary limits for appeals, rendering the appeal unnecessary and withdrawn.
Applications for preponement and dismissal allowed. Appeal preponed and dismissed as withdrawn.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-202-2023 (O&M)
Page 1 of 3
118-1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
CM-17485-CII-2024 & CM-17486-CII-2024 in/and ITA-202-2023 (O&M)
Date of Decision: 15.10.2024
THE PR. CO M MISSIONER OF INCOME T A X-1, CHD.
. . . . Appellan t
Vs.
ARSHPREE T SINGH
. . . . Responden t
****
CORAM: HON’BLE MR. JUSTICE SANJEEV PRAKASH SHARMA HON’BLE MR. JUSTICE ALOK JAIN
M r. Manpreet Kanda, Advocate f or the respondent.
SANJEEV PRAKASH SHARMA, J.(Oral)
MOHIT GOYAL 2024.10.18 14:28 I attest to the accuracy and integrity of this document
ITA-202-2023 (O&M)
Page 2 of 3
the Ci r cular No.5/2024 has been am e nded and following steps hav e been t a ken with the purpose to manage litigations:
| “ | 2. As a step towa rds mana |
gement of | |
|---|---|---|---|
| l itigatio |
n, it has been decidedb y the Boar |
d to revise | |
| t c he mon ases a |
etary limits for filing of s stated in Para 4.1o appeals in I f the afore |
ncome-tax mentioned |
|
| C ircula |
r as follows: | ||
| S l. No. |
Appeals/SLPs in I matters ncome-tax |
Monetary (Tax effe |
Limit ct 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 paragraph 2 above w ith regard to filing appeal/SL P shall be applicable to a ll cases including those relati n g to TDS/TCS under t he Income-tax Act, 1961 with e x ceptions as per paras 3 .1 and 3.2 of Circular No 5/2 0 24 dated 15.03.2024, w here the decision to appeal/file SLP shall be taken on m erits, without regard to th e tax effect and the m onetary limits.”
MOHIT GOYAL 2024.10.18 14:28 I attest to the accuracy and integrity of this document
ITA-202-2023 (O&M)
Page 3 of 3
(SANJEEV PRAKASH SHARMA) JUDGE
(ALOK JAIN) JUDGE
October 15, 2024
Mohit goyal
1. Whether speaking/reasoned?
2. Whether reportable?
Yes/No
Yes/No
MOHIT GOYAL 2024.10.18 14:28 I attest to the accuracy and integrity of this document
2 issues framed by the court
Whether an appeal should be withdrawn and dismissed due to an enhanced monetary limit for filing appeals.
Whether applications seeking preponement and dismissal can be allowed in view of a circular superseding the need for appeal.
THE PR. COMMISSIONER OF INCOME TAX-1, CHD.
ARSHPREE T SINGH
SANJEEV PRAKASH SHARMA
ALOK JAIN
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
