THE COMMISSIONER OF INCOME -I ,KOLHAPUR vs. SHRI DATTA SAHAKARI SAKHAR KARKHANA LTD., KOLHAPUR

PDF · subscribers
ITXA/62/2009HC BombayHCBM07023826200823 October 20261 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court observed that the tax effect of Rs. 26,18,409/- was below the monetary limits prescribed in CBDT Circular No. 9/2024, dated 17th September 2024. Consequently, the Court disposed of the appeal as withdrawn/not pressed in view of the said circular. The Court granted liberty to the Revenue to apply in the event the case fell within the exceptions of the circular. No decision was made on the substantive merits of the ITAT's order.

What were the facts?

The Revenue, Commissioner of Income Tax-1, Kolhapur, filed Income Tax Appeal No. 62 of 2009 before the Bombay High Court at Kolhapur against Shri Datta Sahakari Sakhar Karkhana Ltd. The appeal was against an order passed by the Income Tax Appellate Tribunal (ITAT). The tax effect in dispute was Rs. 26,18,409/-. The appeal was listed for hearing on October 23, 2026.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of the monetary limits prescribed by the CBDT Circular No. 9/2024, dated 17th September 2024, given the tax effect of Rs. 26,18,409/-. The Revenue, through its counsel Ms. Smita Thakur, did not present arguments on the merits of the case. The primary issue before the Court was the applicability of the CBDT circular regarding monetary limits for filing appeals. The Revenue's stance was implicitly that the appeal should be disposed of based on the circular.

AI-generated summary — verify with the full judgment below

54 itxa-62-2009(C).doc IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIRCUIT BENCH AT KOLHAPUR CIVIL APPELLATE JURISDICTION INCOME TAX APPEAL NO. 62 OF 2009 The Commissioner of Income Tax-1, Kolhapur. ...Appellant. Versus Shri Datta Sahakari Sakhar Karkhana Ltd. ...Respondent. —————— Ms. Smita Thakur (through V.C.) for the appellant. —————— Coram : Abhay Ahuja & Neeraj P. Dhote, JJ. Date : October 23, 2026. P. C. : 1. When the matter is called out, it is observed from paragraph no.10 of the appeal filed by the Revenue that the tax effect is Rs.26,18,409/-, which is way below the monetary limits prescribed in CBDT Circular No. 9/2024, dated 17th September 2024. 2. Accordingly, the appeal is disposed of as withdrawn / not pressed in view of the said circular. Liberty to apply in event the case falls within the exceptions of the said circular. 3. Refund of the Court fees, if any, as per Rules. [Neeraj P. Dhote, J.] [Abhay Ahuja, J.] Patil-SR 1 of

Recent GST High Court judgments

Search GST case law →