PR. COMMISSIONER OF INCOME TAX, BIKANER vs. SMT. KALPANA JAIN

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ITA/158/2017HC RajasthanRJHC01039408201716 July 20182 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 proceedings in the High Court is Rs. 50,00,000/-. The Court noted that paragraph 13 of the circular makes it applicable retrospectively to pending appeals. Consequently, the instant appeals were not to be prosecuted by the appellant (Principal Commissioner of Income Tax). The appeals were accordingly dismissed as not pressed. The ratio decidendi is that pending appeals by the revenue, which do not meet the revised monetary limit specified in the CBDT circular, should be withdrawn or not pressed.

What were the facts?

The appeals were filed by the Principal Commissioner of Income Tax, Bikaner, against orders concerning various assessment years. The respondents were Smt. Deepika Jain, Smt. Kalpana Jain, and Sriganganagar Zila Dugdh Utpadak Sahakar. The appeals were pending before the High Court of Judicature for Rajasthan, Jodhpur. The core of the matter revolved around the prosecution of these appeals by the revenue.

What were the issues?

1. Whether the appeals filed by the appellant (Principal Commissioner of Income Tax) are to be prosecuted in light of Circular No. 3/2018 dated 11.07.2018, which sets a monetary limit of Rs. 50,00,000/- for proceedings in the High Court and applies retrospectively to pending appeals. Assessee's Contention: Not recorded. Revenue's Contention: The revenue, through its counsel, did not press the appeals. This was based on the instructions contained in Circular No. 3/2018, which mandated that appeals falling below the revised monetary limit should not be prosecuted. The circular's retrospective application to pending appeals was a key factor.

AI-generated summary — verify with the full judgment below

HIGH COURT OF JUDICATURE FOR RAJASTHAN JODHPUR D.B. Income Tax Appeal No. 161/2017 Pr. Commissioner Of Income Tax, Bikaner ----Appellant Versus Smt. Deepika Jain ----Respondent Connected With D.B. Income Tax Appeal No. 155/2017 Pr. Commissioner Of Income Tax, Bikaner ----Appellant Versus Sriganganagar Zila Dugdh Utpadak Sahakar ----Respondent D.B. Income Tax Appeal No. 156/2017 Pr. Commissioner Of Income Tax, Bikaner ----Appellant Versus Sriganganagar Zila Dugdh Utpadak Sahakar ----Respondent D.B. Income Tax Appeal No. 157/2017 Pr. Commissioner Of Income Tax, Bikaner ----Appellant Versus Sriganganagar Zila Dugdh Utpadak Sahakar ----Respondent D.B. Income Tax Appeal No. 158/2017 Pr. Commissioner Of Income Tax, Bikaner ----Appellant Versus Smt. Kalpana Jain ----Respondent D.B. Income Tax Appeal No. 38/2018 Pr. Commissioner Of Income Tax, Bikaner ----Appellant Versus Sriganganagar Zila Dugdh Utpadak Sahakar ----Respondent

(2 of 2) [ITA-161/2017] For Appellant(s) : Mr. K.K. Bissa For Respondent(s) : Mr. Vikas Balia HON'BLE MS. JUSTICE NIRMALJIT KAUR HON'BLE MR. JUSTICE DINESH MEHTA Order 16/07/2018 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 appellant. The appeals are accordingly dismissed as not pressed. (DINESH MEHTA),J (NIRMALJIT KAUR),J Praveen/30-35 Powered by TCPDF (www.tcpdf.org)

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