Principal Commissioner Of Income Tax (Central) vs. M/S Kalyan Toll Infrastructure Ltd
What did the High Court hold?
The High Court allowed the prayer of the Revenue to withdraw the appeal. The Court noted that the Revenue submitted that the tax effect in the present appeal was below the enhanced monetary limit of Rs. 2,00,00,000/- as per CBDT Circular No. 09 of 2024, and consequently prayed for withdrawal. The Court accepted this submission and dismissed the appeal as withdrawn. No decision on the merits of the case was made. Any pending interlocutory applications were also disposed of.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax (Central), Bhopal (Revenue) against M/s. Kalyan Toll Infrastructure Ltd., Indore (Assessee). The appeal was filed before the High Court of Madhya Pradesh at Indore. The Revenue sought to withdraw the appeal. The reason for withdrawal was a circular issued by the Central Board of Direct Taxes (CBDT) on September 17, 2024, which enhanced the monetary limit for filing appeals by the Department before the High Court to Rs. 2,00,00,000/-. The tax effect in the present appeal was stated to be below this enhanced limit.
What were the issues?
1. Whether the appeal filed by the Revenue is maintainable before the High Court, given the revised monetary limit for filing appeals as per CBDT Circular No. 09 of 2024. Contentions: Assessee: No specific contentions are recorded in the judgment as the appeal was withdrawn by the Revenue. Revenue: The Revenue contended that the tax effect in the present appeal is below the enhanced monetary limit of Rs. 2,00,00,000/- stipulated by CBDT Circular No. 09 of 2024, and therefore, prayed for withdrawal of the appeal.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF MADHYA PRADESH AT INDORE BEFORE HON'BLE SHRI JUSTICE VIVEK RUSIA & HON'BLE SHRI JUSTICE BINOD KUMAR DWIVEDI ON THE 3rd OF SEPTEMBER, 2025 INCOME TAX APPEAL No. 122 of 2018 PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), BHOPAL Versus M/S. KALYAN TOLL INFRASTRUCTURE LTD., INDORE Appearance: Appellant - Revenue Department by Shri Harsh Parashar - Advocate. Respondent - Assessee by Shri Ashish Goyal - Advocate. ORDER Per: Justice Vivek Rusia Learned counsel appearing for the appellant - Income Tax Department submits that vide circular No.09 of 2024 dated 17th September, 2024 of Central Board of Direct Taxes, New Delhi, the monetary limit for filing of appeal (s) by the Department before the High Court is enhanced to Rs.2,00,00,000/- (Rupees Two Crores Only), whereas the tax effect involved in the present appeal is below than the enhanced limit of rupees two crores, hence prays for withdrawal of this appeal. 2. Prayer is allowed. 3. Accordingly, the present Income Tax Appeal is dismissed as withdrawn. 1 ITA-122-2018 NEUTRAL CITATION NO. 2025:MPHC-IND:25137 Signed by: RAMESH CHANDRA PITHAWE Signing time: 9/6/2025 10:19:58 AM Signature Not Verified
(VIVEK RUSIA) JUDGE (BINOD KUMAR DWIVEDI) JUDGE Pending interlocutory application, if any, also stands disposed off. rcp
2 ITA-122-2018 NEUTRAL CITATION NO. 2025:MPHC-IND:25137 Signed by: RAMESH CHANDRA PITHAWE Signing time: 9/6/2025 10:19:58 AM Signature Not Verified
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