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104
The Principal
Sourabh Agga CORAM: H
Present: M
SANJEEV P 1.
C issued by the Revenue, Ce No.9/2024, th before the IT enhanced and have been tak “ d a a S 1 2 3
IN THE HIGH COURT OF PUN AT CHANDIGA I D Commissioner of Income Tax
Vs. arwal
HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Ms. Urvashi Dhugga. Sr. Standin
*** RAKASH SHARMA, J.(Oral) Counsel for the appellant subm e Government of India, Minist entral Board of Direct Taxe he monetary limits for filing of AT, High Court and SLPs befo d the Circular No.5/2024 has bee ken with the purpose to manage l “ 2. As a step towards manage decided by the Board to revise t appeals in Income-tax cases a aforementioned Circular as follo Sr. No. Appeals/SLPs in Incom ters 1. Before Income Tax App bunal 2. Before High Court 3. Before Supreme Court NJAB AND HARYANA ARH ITA-93-2023 (O&M) Date of Decision: 19.09.2024
…Appellant
…Respondent NJEEV PRAKASH SHARMA NJAY VASHISTH ng Counsel for the appellant. ) mits that in terms of the Circular try of Finance, Department of es dated 17.09.2024 bearing f the appeals by the department ore the Supreme Court has been en amended and following steps itigations: ement of litigation, it has been the monetary limits for filing of as stated in Para 4.1 of the ows: me-tax mat- Monetary Limit (Tax effect in Rs.) pellate Tri- 60 lakh 2 crore 5 crore r f g t n s n f e RAJESH KUMAR 2024.09.23 13:07 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh.
ITA-93-2023 (O&M)
[2]
Monetary limits given in paragraph 2 above with regard to filing appeal/SLP shall be applicable to all cases including those relating to TDS/TCS under the Income-tax Act, 1961 with exceptions as per paras 3.1 and 3.2 of Circular No 5/2024 dated 15.03.2024, where the decision to appeal/file SLP shall be taken on merits, without regard to the tax effect and the monetary limits.”
The modifications have come into effect from the date of issuance of Circular i.e. 17.09.2024, and therefore shall apply to SLPs/appeals to be filed before the Supreme Court, High Court and Tribunal and also apply to the appeals pending before the Supreme Court, High Court and Tribunal, which have been directed to be withdrawn. 3.
In view of aforesaid Circular No.09/2024 dated 17.09.2024, as the case does not fall within the exception clause of Circular No.5/2024, learned counsel prays for withdrawal of the present appeal. 4.
Accordingly, we allow the prayer as above, and the appeal is dismissed as withdrawn. 5.
All pending applications also stand disposed of accordingly.
(SANJEEV PRAKASH SHARMA) JUDGE
(SANJAY VASHISTH)
JUDGE 19.09.2024 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable?
: Yes/No
RAJESH KUMAR 2024.09.23 13:07 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh.