COMMISSIONER OF INCOME TAX CEN vs. ANSAL HOUSING CONSTRUCTION LTD

ITA/294/2007HC DelhiDLHC01029179200706 December 2019Bench: CASES PERTAINING TO SPL.DIVISION BENCHES1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court of Delhi disposed of the appeal. The decision was based on 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. This circular fixes the monetary limit for the Department to pursue matters before the High Court at Rs. 1,00,00,000/-. The Court noted that the income tax demand of Rs. 67,16,061/- (as per the CIT (A) order dated 07.08.2003) and the tax effect in the present appeal were below this permissible limit. Consequently, the appeal was disposed of on this procedural ground, without delving into the merits of the case.

What were the facts?

The appellant, Commissioner of Income Tax (CIT), filed an appeal before the High Court of Delhi against an order of the CIT (Appeals) dated 07.08.2003. The respondent is Ansal Housing Construction Ltd. The income tax demand in dispute, as per the CIT (Appeals) order, was Rs. 67,16,061/-. A letter dated 20.11.2019 was issued by the ACIT, Judicial-2, New Delhi, concerning the tax effect in the present appeal.

What were the issues?

1. Whether the present appeal, filed by the Revenue, should be disposed of in light of the revised monetary limit for tax effect before the High Court, as stipulated by the CBDT circular dated 08.08.2019. Contentions: Assessee: Not recorded. Revenue: The tax effect in the present appeal is below the permissible limit of Rs. 1,00,00,000/- fixed by the CBDT circular dated 08.08.2019, and therefore, the appeal should be disposed of.

AI-generated summary — verify with the full judgment below

$~30 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 294/2007 COMMISSIONER OF INCOME TAX CEN ..... Appellant Through: Mr. Zoheb Hossain, Senior Standing Counsel with Ms. Zehra Khan, Advocate. versus ANSAL HOUSING CONSTRUCTION LTD ..... Respondent Through: Ms. Kavita Jha, Mr. Vaibhav Kulkarni and Mr. Anant Mann, Advocates. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON’BLE MS. JUSTICE REKHA PALLI O R D E R % 06.12.2019 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/-; the income tax demand of Rs. 67,16,061/-as mentioned in the order of CIT (A) dated 07.08.2003, as also the letter dated 20.11.2019 issued by ACIT, Judicial-2, New Delhi, the tax effect in the present appeal being below the permissible tax effect limit, the present appeal is disposed of. VIPIN SANGHI, J REKHA PALLI, J DECEMBER 06, 2019/nk

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