COMMISSIONER OF INCOME TAX DEL vs. M/S. MADAN MOHAN LAL SHRIRAM P.

ITA/1057/2005HC Delhi08 July 20202 pages

AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the tax effect involved in the present appeal is Rs. 77,16,354/-. This amount is lower than the threshold limit of Rupees One Crore (Rs. 1,00,00,000/-) stipulated in CBDT Circular no. 17/2019 dated 8 August, 2019, read with Circular no. 03/2018 and its amendments dated 20th August, 2018. Consequently, the Court found the appeal to be dismissed on the ground of low tax effect. The Court did not decide on the merits of the case, as the dismissal was based solely on the monetary limit prescribed by the circulars.

What were the facts?

The Commissioner of Income Tax (CIT) is the appellant, and M/s. Madan Mohan Lal Shriram P. is the respondent. The appeal concerns an order passed by the Commissioner of Income Tax (Appeals). The tax effect involved in the present appeal is stated to be Rs. 77,16,354/-. The appeal was heard by the Delhi High Court via video conferencing. The respondent was not represented.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable given the tax effect involved, in light of the CBDT Circulars prescribing monetary limits for filing appeals. The Revenue contended that the tax effect in the present appeal is Rs. 77,16,354/-, which is lower than the threshold limit of Rupees One Crore (Rs. 1,00,00,000/-) prescribed in Circular no. 17/2019 dated 8 August, 2019, read with Circular no. 03/2018 and its amendments dated 20th August, 2018, issued by the Central Board of Direct Taxes. Therefore, the appeal should be dismissed on account of low tax effect. The Respondent did not present any arguments.

AI-generated summary — verify with the full judgment below

#R-19 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI

+ ITA 1057/2005

COMMISSIONER OF INCOME TAX DEL ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel

versus

M/S. MADAN MOHAN LAL SHRIRAM P. ..... Respondent Through: None

CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA

O R D E R %

08.07.2020 The appeal has been heard by way of video conferencing. Learned senior standing counsel for the appellant draws this Court’s attention to the impugned order of Commissioner of Income Tax (Appeals) wherein it is stated that the tax effect involved in the present appeal is Rs. 77,16,354/-. Consequently, he contends that the tax effect in the present appeal is lower than the threshold limit of Rupees One Crore (Rs. 1,00,00,000/-) prescribed in Circular no. 17/2019 dated 8 August, 2019 issued by the Central Board of Direct Taxes. Since the tax effect involved in the present case is lower than the threshold limit of Rupees One Crore (Rs. 1,00,00,000/-) prescribed in Circular no. 17/2019 dated 8 August, 2019 read with Circular no. 03/2018 and its amendments dated 20th August, 2018 issued by the Central Board of Direct Taxes, the present appeal is dismissed on account of low tax effect.

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 21:39:34

The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail.

MANMOHAN, J

SANJEEV NARULA, J JULY 08, 2020 rn This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/04/2026 at 21:39:34

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