THE PR. COMMISSIONER OF INCOME TAX-4 vs. GLENSDALE ENTERPRISES DEVELOPMENT PVT. LTD.

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ITA/104/2019HC DelhiDLHC01001321201826 November 2019Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA1 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court disposed of the appeal as not pressed. This decision was based on a circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes. This circular fixed the monetary limit for the Department to pursue matters before the High Court at Rs. 1,00,00,000/-. Since the tax effect in the present case was Rs. 33,35,962/-, which was below the prescribed limit, the appeal was deemed not pressable by the Revenue. The court did not decide on the merits of the original dispute.

What were the facts?

The appeal was filed by the Principal Commissioner of Income Tax-4 (the Revenue) against an order concerning Glensdale Enterprises Development Pvt. Ltd. (the Assessee). The specific assessment year(s) and the nature of the order under challenge are not detailed in the provided text. The procedural history is limited to the filing of this appeal before the High Court. The amount in dispute, or tax effect, is stated to be Rs. 33,35,962/-.

What were the issues?

The primary issue before the High Court was whether the Revenue should be permitted to pursue the appeal, given a subsequent circular issued by the Ministry of Finance. The Revenue, through its counsel, presented the appeal. The Assessee was represented by its counsel. The judgment does not frame specific questions of law or detail arguments made by either side beyond the implicit context of the appeal being filed and subsequently disposed of.

AI-generated summary — verify with the full judgment below

$~11 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 104/2019

THE PR. COMMISSIONER OF INCOME TAX-4 ..... Appellant Through: Mr. Raghvendra Singh, Senior Standing Counsel with Ms. Easha Kadian, Advocate.

versus

GLENSDALE ENTERPRISES DEVELOPMENT PVT. LTD. ..... Respondent Through: Mr. M.P. Rastogi, Mr. K.N. Ahuja and Mr. Manu K. Giri, Advocates.

CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R %

26.11.2019

In the light of the circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (Judicial Section), Government of India, which fixes the monetary limit in respect of tax effect, inter alia, before the High Court in which the Department could pursue the matter as Rs. 1,00,00,000/- and in view of the fact that the tax effect in the present case is Rs. 33,35,962/-, the present appeal is disposed of as not pressed.

VIPIN SANGHI, J

SANJEEV NARULA, J NOVEMBER 26, 2019 nk

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