THE PR.COMMISSIONER OF INCOME TAX-10 vs. M/S.HOLCIM SERVICES (SOUTH ASIA) LTD
What did the High Court hold?
The High Court held that the exceptions introduced in the CBDT Circular dated 20th August 2018 apply only prospectively from the date of its introduction. However, the monetary limits prescribed by the circulars are applicable to pending appeals. Since the present Income Tax Appeal was filed prior to the Circular dated 20th August 2018 and the subsequent Circular dated 15th March 2024, it is not covered by the exceptions mentioned in these circulars. The Court further noted that the tax effect in the present appeal is below Rs. 2 crores as per the CBDT Circular dated 17th September 2024. Consequently, the appeal was disposed of on the ground that the tax effect was below the prescribed limit. Liberty was granted to revive the appeal if the tax effect was found to be outside the parameters of the 17th September 2024 Circular.
What were the facts?
This Income Tax Appeal (ITA No. 73 of 2016) was filed by the Principal Commissioner of Income Tax-10 (Revenue) against M/s. Holcim Services (South Asia) Ltd. (Assessee). The disputed claim in the appeal amounts to Rs. 35,66,180/-. The Revenue contended that the appeal was covered by exceptions in CBDT Circulars dated 20th August 2018 and 15th March 2024. The High Court had previously held in a similar case that exceptions in the 20th August 2018 Circular apply prospectively, but monetary limits apply to pending appeals. The present appeal was filed before the 20th August 2018 Circular.
What were the issues?
1. Whether the exceptions provided in the CBDT Circulars dated 20th August 2018 and 15th March 2024 apply to the present appeal, considering it was filed prior to these circulars? (Question of law) Assessee's Contention: Not recorded. Revenue's Contention: The appeal is covered by the exceptions in the CBDT Circulars dated 20th August 2018 and 15th March 2024. 2. Whether the tax effect in the present appeal is below the threshold prescribed by the relevant CBDT Circulars for filing appeals? (Question of mixed law and fact) Assessee's Contention: Not recorded. Revenue's Contention: The tax effect is below Rs. 2 crores as per the CBDT Circular dated 17th September 2024.
Which sections of the Income-tax Act were involved?
Not specified
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
ORDER :
The Income Tax Appeal is in respect of the disputed claim valued at Rs.35,66,180/- and thus below the tax effect of Rs. 2 crores as per the Central Board of Direct Taxes (CBDT) Circular dated 17th September 2024. 2. Mr. N.C. Mohanty, the learned Counsel appearing for the ------------------------------------------------- Order dated December 4, 2025 JITENDRA SHANKAR NIJASURE JITENDRA SHANKAR NIJASURE Date: 2025.12.06 12:03:50 +0530
15-itxa-73-2016.doc The Pr. Comm. Of Income Tax – 10 Vs. M/s. Holcim Services (South Asia) Ltd. Appellant – Revenue has submitted that this Appeal is covered by the exceptions in Circulars dated 20th August 2018 and 15th March 2024. 3. It has been held by this Court in Pr. Commissioner of Income Tax-14, Mumbai Vs. Premier Industrial Corporation Limited Income Tax Appeal No. 2061 of 2018 along with companion Income Tax Appeal No. 2063 of 2018 that the exceptions in the Circular dated 20th August 2018 apply only prospectively i.e. from the date of introduction of such exception. However, the monetary limits prescribed by the Circulars apply to pending Appeals.
Considering that the present Income Tax Appeal has been filed prior to the Circular dated 20th August 2018 and subsequent Circular dated 15th March 2024, this Appeal is not covered by the exceptions in these Circulars.
The tax effect in the present Income Tax Appeal is below Rs. 2 Crores as per Circular dated 17th September 2024. ------------------------------------------------- Order dated December 4, 2025
15-itxa-73-2016.doc The Pr. Comm. Of Income Tax – 10 Vs. M/s. Holcim Services (South Asia) Ltd.
The Income Tax Appeal No.73 of 2016 is disposed of on the ground that the tax effect therein is below Rs. 2 crores as per Circular dated 17th September 2024. There shall be no order as to costs.
In the event the tax effect as involved is not within the parameters of the Circular dated 17th September 2024, liberty to revive this appeal. [FARHAN P. DUBASH, J.] [R.I. CHAGLA J.] 15-itxa-73-2016.doc jsn. ------------------------------------------------- Order dated December 4, 2025
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