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

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ITA/161/2017HC RajasthanRJHC01039411201716 July 2018Bench: NIRMALJIT KAUR,DINESH MEHTA2 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 revised monetary limit for proceedings in the High Court is Rs. 50,00,000/-. The circular, as per paragraph 13, applies retrospectively to pending appeals. Therefore, 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 tax authorities are bound by CBDT circulars regarding monetary limits for litigation, and pending appeals that fall below the revised limit should not be pursued.

What were the facts?

These are multiple appeals filed by the Principal Commissioner of Income Tax, Bikaner, against various respondents, including Smt. Deepika Jain, Smt. Kalpana Jain, and Sriganganagar Zila Dugdh Utpadak Sahakar. The appeals were filed before the High Court of Judicature for Rajasthan, Jodhpur. The procedural history involves these appeals being pending before the High Court. The judgment does not specify the assessment years or the amounts in dispute for each appeal.

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 issued by the CBDT, which revised the monetary limit for filing appeals in High Courts to Rs. 50,00,000/- and applies retrospectively to pending appeals. Contentions: Assessee (Respondent): The judgment does not record any specific contentions from the respondents. The decision appears to be based on the application of the circular. Revenue (Appellant): The revenue's contention is implicitly that the appeals should be heard on merits. However, the judgment indicates that the revenue is bound by the circular and should not prosecute the appeals.

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

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