PR. COMMISSIONER OF INCOME TAX -8 vs. SOLARIS CHEMTECH LTD (NOW AMALGATED WITH SOLARIS CHEMTECH INDUSTRIES LTD. )
What did the High Court hold?
The High Court disposed of the appeal as not pressed. The reasoning was based on the 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/-. As the tax effect in the present case was Rs. 50,38,907/-, which is below the stipulated limit, the Department indicated it would not press the appeal. The operative direction was to dispose of the appeal as not pressed. No issues were expressly left undecided, as the appeal was disposed of on a procedural ground related to the monetary limit.
What were the facts?
The appellant, Pr. Commissioner of Income Tax-8, filed an appeal before the High Court of Delhi against an order concerning Solaris Chemtech Ltd. (now amalgamated with Solaris Chemtech Industries Ltd.). The appeal was filed against the respondent. The specific assessment year(s) and the order or action under challenge are not explicitly detailed in the provided text. The amount in dispute, referred to as the tax effect, is stated to be Rs. 50,38,907/-. The procedural history relevant to the disposition of the appeal is the issuance of a circular by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, dated 08.08.2019, which fixed the monetary limit for the Department to pursue matters before the High Court at Rs. 1,00,00,000/-.
What were the issues?
The High Court was to decide whether the appeal filed by the Revenue should be entertained, considering the monetary limit stipulated in a recent circular. The Revenue, through its counsel, relied on the circular dated 08.08.2019 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, which set a monetary limit of Rs. 1,00,00,000/- for pursuing matters before the High Court. The Revenue argued that since the tax effect in the present case, Rs. 50,38,907/-, was below this prescribed limit, the appeal should not be pressed. The judgment does not record any specific arguments from the respondent (assessee).
AI-generated summary — verify with the full judgment below
$~11. * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 42/2017
PR. COMMISSIONER OF INCOME TAX -8 ..... Appellant
Through: Mr. Zoheb Hossain, Adv.
versus SOLARIS CHEMTECH LTD (NOW AMALGATED WITH SOLARIS CHEMTECH INDUSTRIES LTD. ) ..... Respondent Through: Mr. N.P. Sahni with Mr. Nitin Gulati, Advs.
CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA
O R D E R % 16.09.2019
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.50,38,907/-, the present appeal is disposed of as not pressed.
VIPIN SANGHI, J
SANJEEV NARULA, J SEPTEMBER 16, 2019 N.Khanna
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