COMMISSIONER OF INCOME TAX T.D.S. JAIPUR vs. M/S GIRNAR SOFTWARE PVT. LTD. C/O KAPIL GOEL, ADV.
What did the High Court hold?
The High Court held that the appeal filed by the revenue was liable to be dismissed. The reasoning was based on the Circular dated 08th August, 2019, issued by the CBDT, which stipulated enhanced monetary limits for filing appeals. The Circular specified that appeals before the High Court should have a monetary limit of Rs. 1,00,00,000/-. Since the amount involved in the present case was Rs. 63,62,034/-, which is below the enhanced monetary limit, the appeal was not maintainable. The ratio decidendi is that appeals filed by the revenue must adhere to the monetary limits prescribed by the CBDT circulars, and non-compliance renders the appeal liable for dismissal. The operative direction was the dismissal of the appeal.
What were the facts?
The Commissioner of Income Tax, T.D.S., Jaipur (the appellant/revenue) filed an appeal before the High Court of Judicature for Rajasthan, Jaipur Bench, against M/s Girnar Software Pvt. Ltd. (the respondent/assessee). The appeal challenges an order or action that is not explicitly detailed in the provided text. The amount in dispute is stated to be Rs. 63,62,034/-. The procedural history leading to this appeal is not elaborated upon, other than the fact that the appeal was filed by the revenue.
What were the issues?
1. Whether the appeal filed by the revenue is maintainable before the High Court in light of the revised monetary limits for filing appeals as per the Circular dated 08th August, 2019, issued by the Central Board of Direct Taxes (CBDT)? Assessee's Contention: The judgment does not record any specific contentions made by the assessee. The decision appears to be based solely on the circular relied upon by the appellant. Revenue's Contention: The revenue, through its counsel, placed on record a copy of the Circular dated 08th August, 2019, which specifies enhanced monetary limits for filing appeals. The revenue implicitly argued that the appeal should be considered in light of this circular.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
Judgment 05/12/2019 Learned counsel for the appellant has placed on record a copy of the Circular 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 income tax appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before the Hon’ble Supreme Court have been specified. Para 2 of the Circular reads as under:
“2. 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:
(2 of 2) [ITA-17/2019] S.No. Appeals/SLPs in Income-tax matters Monetary Limit (Rs.)
Before Appellate Tribunal 50,00,000
Before High Court 1,00,00,000
Before Supreme Court 2,00,00,000 In the present case, amount involved is Rs. 63,62,034/-. Hence, in view of the above Circular, this appeal is liable to be dismissed and is accordingly dismissed. (NARENDRA SINGH DHADDHA),J (SABINA),J MANOJ NARWANI /34
Recent GST High Court judgments
Search GST case law →- Mascot Constructions Co. And Another vs. The Commissioner Of Goods And Services Tax (GST) And AnotherBombay · 22 Oct 2026
- Ankil Jagdishchandra Kholwadwala vs. Union Of INDIA And AnrBombay · 22 Oct 2026
- Fasil Hussain Shah vs. Ut Of J And K Th Commissioner Secretary TO Government Finance Department And OthersJammu and Kashmir and Ladakh · 21 Oct 2026
- M/S. Devkinandan Traders vs. State Of U.P. And AnotherAllahabad · 21 Oct 2026
- M/S Dixit Medical Agencies vs. State Of U.P. And AnotherAllahabad · 21 Oct 2026
