C I T JODHPURR vs. M/S JAGDAMBA GRIH NIRMAN SAHKARI SAMITI

ITA/110/2006HC RajasthanRJHC01029993200529 August 2018Bench: NIRMALJIT KAUR,DINESH MEHTA1 pages

AI SummaryDismissed

What did the High Court hold?

The High Court held that as per Circular No. 3/2018 dated 11.07.2018, the monetary limit for prosecuting appeals in the High Court is Rs. 50,00,000/-. The Circular explicitly applies retrospectively to pending appeals. In the present cases, the tax effect in D.B. Income Tax Appeal No. 110/2006 was Rs. 2,60,520/- and in D.B. Income Tax Appeal No. 108/2006 was Rs. 41,05,432/-. Both these amounts are below the prescribed limit of Rs. 50,00,000/-. Therefore, the appeals were not to be prosecuted by the appellant (CIT). The High Court accordingly dismissed the appeals as not pressed. No specific issue regarding the merits of the original assessment or the orders under challenge was decided.

What were the facts?

These are two appeals filed by the Commissioner of Income Tax (CIT), Jodhpur, against M/s Jagdamba Grih Nirman Sahkari Samiti. The appeals are D.B. Income Tax Appeal No. 110/2006 and D.B. Income Tax Appeal No. 108/2006. The tax effect in Appeal No. 110/2006 is Rs. 2,60,520/-, and in Appeal No. 108/2006, it is Rs. 41,05,432/-. The appeals were filed challenging orders or actions of lower authorities, though the specific nature of these challenges and the assessment years are not detailed in the provided text. The procedural history leading to these appeals before the High Court is not elaborated.

What were the issues?

The primary issue before the High Court was whether the appeals filed by the CIT should be prosecuted, given the monetary limits prescribed by Circular No. 3/2018 dated 11.07.2018. The Circular states that appeals in the High Court should not be prosecuted if the tax effect is below Rs. 50,00,000/-. The Circular also applies retrospectively to pending appeals. Assessee's contention: The judgment does not record any specific contentions made by the assessee, M/s Jagdamba Grih Nirman Sahkari Samiti. Revenue's contention: The revenue, represented by the CIT, did not press the appeals, likely due to the monetary limits stipulated in Circular No. 3/2018, which rendered the prosecution of these appeals non-viable.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN JODHPUR D.B. Income Tax Appeal No. 110/2006 C I T Jodhpur ----Appellant Versus M/s Jagdamba Grih Nirman Sahkari Samiti ----Respondent Connected With D.B. Income Tax Appeal No. 108/2006 C I T Jodhpur ----Appellant Versus M/s Jagdamba Grih Nirman Sahkari Samiti ----Respondent For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Anjay Kothari HON'BLE MS. JUSTICE NIRMALJIT KAUR HON'BLE MR. JUSTICE DINESH MEHTA Order 29/08/2018 It is stated that the tax effect in D.B. Income Tax Appeal No. 110/2006 would be Rs.02,60,520/- and in D.B. Income Tax Appeal No. 108/2006 would be Rs. 41,05,432/-. As per Circular No.3/2018 dated 11.07.2018 vide instruction No.3 monetary limit for proceedings in High Court is Rs.50,00,000/- and vide para No.13, the circular applies retrospectively to pending appeals and cross-objections as also references. Thus, as per the Circular No.3/2018, the instant appeals are not to be prosecuted by the appellants. The appeals are accordingly dismissed as not pressed. (DINESH MEHTA),J (NIRMALJIT KAUR),J Arvind/45-46 Powered by TCPDF (www.tcpdf.org) (Uploaded on 31/08/2018 at 12:22:53 PM) (Downloaded on 28/10/2026 at 12:08:06 AM)

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