The High Court dismissed an Income Tax appeal preferred by the department because the tax effect was below the monetary limit fixed in Circular No. 17 of 2019 for filing appeals before the High Court.
The appeal filed by the Department is dismissed without costs.
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.
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD
WEDNESDAY,THE FOURTEENTH DAY OF DECEMBER rWO IHOUSAND AND TWENTY TWO
PRESENT
THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN AND THE HON'BLE SRI JUSTICE C.V, BHASKAR REDDY
INCOME TAX TRIBUNAL APPEAL NO: 239 OF 2005
Appeal Under Section 2604 of the lncome Tax Act 1961 against the order dated 26-10-2005 in ITA No. 341/ Hydl 2002 (Asst. Year 1998-99 ) on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench - B, Hyderabad preferred against the order of the Commissioner of lncome Tax ( Appeals) lV, Hyderabad dated 31-01-2002 in Appeal No. 343/JCSR - 5 / CtT (A) -lV / 01-02 preferred against the order of the Additional Commissioner of lncome Tax Special Range -5 , Hyderabad dated 2910112001 in PAN No. AAAC V7247H, GIR No. V -'14.
Between:
The Commissioner of lncome Tax-lll, Hyderabad
...APPELLANT
AND
lr//s Venkateswara Hatcheries Ltd., 3-5-808 & 808/1, Hyderguda, Hyderabad - 500 o29
Counsel for the Appellant: Ms. B. SAPNA REDDY, REPRESENTING SRI J,V.PRASAD SC FOR INCOME TAX DEPT.
1
Counsel for the Respondent: SRI Y. RATNAKAR
The Court delivered the following: Judgment
THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYAN
AND
THE HON'BLE SRI JUSTICE C.V.BHASKAR REDDY
I.T.T.A. No.239 of 2006
JUDG!4ENI: eer ttte Hon ble the Chief Justice tljjal Bhugan)
Heard Ms. Sapna Reddy, learned counsel representing on behalf of Mr. J.V.Prasad, learned Standing Counsel, Income Tax Department for the appellant
, 3. Ms. SapnrL Reddl , iearned counsel fairly submits that tax , effect in this appezrl is be1ou, the monetary limit for filing appeal.
,:
'2 HCJ & CVBRJ LT.T.A.No.239of 2006
before the Income TaxAppellate Tribunals,High Courts and Supreme Courtas a measure for reducing litigation. In paragraph 2 of tlre said circularwe findthat the monetarylimit fixed for filing an appeal beforethe High Court is Rs. 1-OOcrore.
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HCJ & CVBRJ
DATED:1411212022
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JUDGMENT
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ITTA.No.239 of 2006
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DISMISSING THE ITTA WITHOUT COSTS
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2 issues framed by the court
Whether the Revenue appeal against the ITAT order falls within the monetary limit prescribed by Circular No. 17 of 2019.
Whether the appeal is maintainable in view of the enhanced monetary limits for High Court appeals.
1 provisions across 1 enactments
The Commissioner of Income Tax-III, Hyderabad
M/s Venkateswara Hatcheries Ltd.
Ujjal Bhuyan
C.V. Bhaskar Reddy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
