The Commissioner of Income Tax-III vs. M/s. Saket Engineers Pvt. Ltd.,

13447 ) t- IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERA,BAD MONDAY, THE TENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TAx TRIBUNAL APPEAL NO: 193 OF 2010 Between: The Commissioner of lncome Tax-lll, l.T. Towers, A.C.Guards Masab Tank, Hyderabad ...APPELLANT AND M/s. Saket Engineers Pvt. Ltd,,, 1-31lA, Saket, Kapra, ECIL Post, Hyderabad-62 .,.RESPONDENT Counsel for the Appellant: Ms. B. SAPNA REDDY, JUNIOR S.C. REP. FOR Mr. J.V.PRASAD, SENIOR S.C. FOR INCOME TAX DEPARTMENT Counsel for the Respondent: SRI K. VASANTKUMAR The Court made the following: JUDGMENT Appeal filed under Section 260(4) of the lncome-Tax Act, against the order dated. 08-02-2008 passed in lTA. No.1 182lHydl2OO5 (Assessment year 2002-03) on the file of the lncome Tax Appellate Tribunal Hyderabad Bench 'A', Hyderabad preferred against the Order dated: 30-09-2005 passed in Appeal No.6/DCIT-3(1) - /ClT(A)-lV/05-06) on the file of the Commissioner of lncome Tax (Appeals)-lV, Hyderabad preferred against the Assessment Order dated: 31-01-2005 passed in PAN/GIR No. AAFCS3079[</SA-43 on the file of the Deputy Commissioner of lncome Tax. Circle-3(1). Hyderabad.

TIIE, HONOURABLE SRI.IUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA ITTA No.l93 OF 2010 JUDGMEN'l : tttt'r Ht,n hlc Sri .tusrictt P.Stm Koshyt Heard Ms. B.Sapna Reddy, learned Junior Standing Counsel representing Mr. J.V.Prasad, leamed Senior Standing Counsel for the Incorne Tax Departrnent for the appellant. perused the record. 2. This appeal under Section 260A of the lncome Tax Acr, 1961, has been preferred by the Revenue as the appellant against the order dated 08.02.2008 passed by the Income Tax Appellate l'ribunal, Hyderabad Bench .A', Hyderabad, in I.T.A.No. I lS2lLIyd/2005 for the z\ssessment year 2OO2-03. 3. Central Board of Direct 'laxes (CBDT) has issued Circular No.9 of 2024 dated 17.09.2024, arnending the previous Circular No.5 of 202.1 dated 15.03.2024, by further enhancing the monetary limits for filing appeals by the Incorne Tax Department before the Ir1*" Tax Appellate Tribunals, Fligh Courts and Sipreme Court ,/ I , 1 I I I

2 as a measure for reducing litigation. In paragraph 2 of the said Circular, we llnd that the monetary tirnit fixed for filing an appeal before the High Court is Rs.2.00 crore. 4. In the instant appeal, tax effect is well below the monetary limit. 5. Therefore, the appeal fited by the Department is disrnissed in tcrms ol'the albresaid (lircular No.9 of 2024 dated 17.09.2024. llowever, if the appeal comes within the exception of Circular Nri.5 of 2024, il'would be open to the Income Tax Department to seek revival ofthe appeal. ]-here shall be no order as to costs. 6. Consequently, miscellaneous petitions pending, if any, shall stand closed. Sd/. K. SRINIVASA RAO JOINT REGISTRAR ECTION OFFICER To, 1 . The lncome Tax Appellate Tribunal Hyderabad Bench 'A" Hyderabad Z. fhe Corrissionei of lncome Tax (Appeals)lV' Hyderabad S. fh" D"prty Commissioner of lncome Tax' Circle-3(1)' Hyderabad' +. On. Ci to Sri J. V Prasad, Senior Standing Counsel for lncome Tax Department [OPUC] s. o;;-CC to sri x. Visantkumar' Advocate toPUCl 6. Two CD CoPies Plp/gh +P! //TRUE COPY// I

HIGH COURT DATED:1010212025 JUDGMENT lTTA.No.193 of 2010 DISMISSING THE APPEAL. @ 2 ' ilAn 2tI25 2 * r*" \{l}l{ /;& -ft