The High Court dismissed two Income Tax Appeals by the Principal Commissioner as the appeal amounts fell below the enhanced monetary limits specified by the Central Board of Direct Taxes circular dated August 8, 2019.
The Income Tax Appeals were dismissed as the monetary limits were not met.
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.
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
(1) D. B. Income Tax Appeal No. 72/2019
Pr. Commissioner Of Income Tax, Central, New Central Revenue Building (Extension Building), Near Statue Circle, Janpath, Jaipur.
----Appellant
Versus
M/s Rambhajos, 397, First Floor, Ram Bhawan, Hanumanji Ka Rasta, Jaipur.
----Respondent
Connected With
(2) D. B. Income Tax Appeal No. 352/2018
Pr. Commissioner Of Income Tax - Central, New Central Revenue Building Statue Circle Jaipur (Raj)
----Appellant
Versus
Dinesh Kumar Agarwal, 867 Ganga Mata Ki Gali Gopal Ji Ka Rasta Johari Bazar Jaipur
----Respondent For Appellant(s) : Mr. Siddharth Bapna on behalf of Mr. Anil Mehta. For Respondent(s) : Mr. Siddharth Ranka.
HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA
Order
04/09/2019
Learned counsel for the appellant has placed before this Court a copy of the instructions dated 08th August, 2019, issued in furtherance of the Circular No.3 of 2018 dated 11.07.2018 of the Central Board of Direct Taxes (the Board) and its amendment dated 20th August, 2018 vide which monetary limits for filing of
(2 of 2)
[ITA-72/2019]
income tax appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before the Supreme Court have been specified. Para 2 of the instructions dated 8th August, 2019, mentions that as a step towards further management of litigation, it has been decided by the Board that monetary limits for filing of 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-tax matters | MonetaryLimit(Rs.) |
|---|---|---|
| 1. | Before Appellate Tribunal | 50,00,000 |
| 2. | Before High Court | 1,00,00,000 |
| 3. | Before Supreme Court | 2,00,00,000 |
Learned counsel for the appellant submits that the monetary limit in these appeals is less than the prescribed amount.
In view of above, present appeals are dismissed in the light of aforesaid instruction.
Office is directed to place a copy of this order on record of connected appeal.
(NARENDRA SINGH DHADDHA),J
(MOHAMMAD RAFIQ),J
MANOJ NARWANI /101-102
1 issue framed by the court
Whether Income Tax Appeals exceeding the prescribed monetary limit as per Board instructions should be dismissed.
Pr. Commissioner Of Income Tax, Central
M/s Rambhajos
Dinesh Kumar Agarwal
Mohammad Rafiq
Narendra Singh Dhaddha
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
