THE DEPUTY COMMISSIONER OF INCOME TAX 1(1) vs. SHRI RAJESH SARAOGI AND SONS (HUF)
What did the High Court hold?
The High Court held that the present appeal, having a tax effect of Rs. 11,51,529/-, is below the monetary limit of Rs. 50,00,000/- prescribed by the CBDT circular dated 11-7-2018 for filing appeals before the High Court. The circular was made effective retrospectively. Consequently, the appeal is dismissed on this ground. However, the court clarified that the question of law raised in the appeal shall remain open for decision in an appropriate case. No specific operative directions for remand or deletion were issued, as the appeal was dismissed based on the monetary limit.
What were the facts?
The Income Tax Appellate Tribunal (ITAT) is considering an appeal filed by the Deputy Commissioner of Income Tax 1(1), Raipur (the Revenue) against Shri Rajesh Saraogi & Sons (HUF) (the Assessee). The tax effect assessed by the Department in this appeal is approximately Rs. 11,51,529/-. The Central Board of Direct Taxes (CBDT) issued a circular on July 11, 2018, establishing monetary limits for filing departmental appeals. For appeals before the High Court, this limit is Rs. 50,00,000/-. This circular was made effective retrospectively. The present appeal falls below this stipulated monetary limit.
What were the issues?
1. Whether the present appeal, with a tax effect of Rs. 11,51,529/-, is maintainable before the High Court in light of the CBDT circular dated 11-7-2018 setting a monetary limit of Rs. 50,00,000/- for High Court appeals, which was made effective retrospectively. Contentions: Assessee: No specific contentions are recorded in the judgment. Revenue: The Revenue has filed the appeal. The judgment does not explicitly record their arguments, but their action implies they are seeking to pursue the appeal on its merits.
AI-generated summary — verify with the full judgment below
NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 141 of 2018 • The Deputy Commissioner of Income Tax 1(1), Raipur, Chhattisgarh. ---- Petitioner Versus • Shri Rajesh Saraogi & Sons (HUF) C/o Subham Kroti, Main Road, Shankar Nagar, Raipur, Chhattisgarh ---- Respondent For Petitioner Shri Amit Choudhari, Ms Naushina Ali & Shri Ajay Kumrani, Advocates Hon'ble Shri Prashant Kumar Mishra, Ag.CJ Hon'ble Shri Parth Prateem Sahu, J. Order on Board By Prashant Kumar Mishra, Ag. CJ 01/05/2019
In the present Income Tax Appeal the tax effect assessed by the Department is at about Rs.11,51,529/-. The Central Board Direct Taxes (CBDT) has issued a circular on 11-7-2018 deciding that the Department Appeals may be filed on merits before the Income Tax Appellate Tribunal, High Courts and SLPs/Appeals before the Supreme Court keeping in view the monetary limits stating further that henceforth appeals/SLPs shall not be filed in cases where the tax effect does not exceed the monetary limits provided in para 3 of the circular. For appeals before the High Court the monetary limit is Rs.50,00,000/-. The circular dated 11-7-2018 has been made effective retrospective vide para 13 thereof.
In view of the CBDT circular, since in the present appeal the tax effect is below the monetary limit, the same is dismissed. However, the question of law raised in the appeal shall remain open for decision in an appropriate case. (Prashant Kumar Mishra)
(Parth Prateem Sahu) Acting Chief Justice Judge Chandra
Latest GST High Court judgments
Search GST case law →- R.K.Service Station, Balasore vs. Commissioner CT And GST Odisha, CuttackOrissa · 31 Oct 2026
- Tankala Soumya vs. Assistant Commissioner Of State Tax, CT And GST, Rayagada Circle, RayagadaOrissa · 31 Oct 2026
- M/S Pooja, Town Hallroad, Cuttack vs. State Tax Officer, Cuttack-I West Circle,CuttackOrissa · 31 Oct 2026
- M/S Chicvogue Fashions Lip, Ganjam vs. State Tax Officer Bhubaneswar- Ii CircleOrissa · 31 Oct 2026
- M/S Priya, Townhall Road, Cuttack vs. Superintendent Cuttack- I Range, CuttackOrissa · 31 Oct 2026
