PR. COMMISSIONER OF INCOME TAX, BIKANER vs. SRIGANGANAGAR ZILA DUGDH UTPADAK SAHAKAR

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ITA/38/2018HC RajasthanRJHC01019161201816 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 proceedings in the High Court is Rs. 50,00,000/-. The circular, as per paragraph 13, applies 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. No specific finding on the merits of the original assessment or the orders under challenge was made, as the dismissal was based on administrative instructions regarding prosecution limits.

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 for proceedings in the High Court at Rs. 50,00,000/- and applies retrospectively to pending appeals. Contentions: Assessee: No specific contentions are recorded in the judgment. Revenue: The revenue, through the appellant, was bound by the instructions in Circular No. 3/2018. The circular mandates that appeals falling below the specified monetary limit should not be prosecuted.

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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