ASSISTANT COMMISSIONER OF INCOME TAX-1 (1) vs. SHRI JAVED ALI PRADHAN
What did the High Court hold?
The High Court held that in view of the CBDT circular dated 11-07-2018, which sets a monetary limit of Rs. 50,00,000/- for filing appeals before the High Court, and considering that the tax effect in the present appeal was Rs. 5,32,793/-, which is below the prescribed limit, the appeal is dismissed. The Court clarified that the question of law raised in the appeal would remain open for decision in an appropriate case. The reasoning is based on the retrospective applicability of the CBDT circular and its mandate to not file appeals where the tax effect does not exceed the monetary limits.
What were the facts?
The petitioner, Assistant Commissioner of Income Tax-1(1), Raipur, filed an Income Tax Appeal before the High Court of Chhattisgarh, Bilaspur. The tax effect assessed by the Department in this appeal was approximately Rs. 5,32,793/-. 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, the monetary limit was set at Rs. 50,00,000/-. This circular was made effective retrospectively. The present appeal fell below this stipulated monetary limit.
What were the issues?
1. Whether the Income Tax Appeal filed by the Revenue is maintainable before the High Court in light of the CBDT circular dated 11-07-2018, which prescribes monetary limits for filing departmental appeals, considering the tax effect in the present case is below the specified limit of Rs. 50,00,000/- for High Court appeals. Contentions: Assessee: Not recorded in the judgment. Revenue: The Revenue filed the appeal, and the judgment proceeds to consider the impact of the CBDT circular.
AI-generated summary — verify with the full judgment below
NAFR HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 77 of 2018 • Assistant Commissioner of Income Tax-1(1), Central Revenue Building, Civil Lines, Raipur, District- Raipur, Chhattisgarh. ---- Petitioner Versus • Shri Javed Ali Pradhan, Pradhan House, Civil Lines, 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.5,32,793/-. 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
Recent GST High Court judgments
Search GST case law →- The State Of Bihar Through The Commissioner Of State Tax vs. Kaushlendra KumarPatna · 27 Oct 2026
- Ayush Sureshchandra Shah vs. State Of GujaratGujarat · 27 Oct 2026
- Sureshchandra Moolchand Shah vs. State Of GujaratGujarat · 27 Oct 2026
- M/S Larsen And Toubro Limited vs. Joint Commissioner Of Central GST And Anr.Delhi · 27 Oct 2026
- T C Global INDIA Private Limited vs. Principal Commissioner Of Central GST, North DelhiDelhi · 27 Oct 2026
