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ITA-135-2021 ( 288-13
IN TH
PR. COMMIS M/S PUNJAB PATIALA CORAM: H
H Present: M
M M M
SANJEEV P
Counse No.9/20 Ministr Taxes, before Court (O&M)
Page 1 of 3 HE HIGH COURT OF PUNJA CHANDIGAR
***
SSIONER OF INCOME TAX, P Vs.
B STATE POWER CORPORAT **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE ALO ****
Mr. Saurabh Kapoor, Sr. Standin for the appellant/Revenue. Ms. Radhika Suri, Sr. Advocate w Ms. Parnika Singla, Advocate an Mr. Abhinav Narang, Advocate for the respondent. ****
RAKASH SHARMA, J.(Oral) el for the appellant submits that 024 dated 17.09.2024 issued ry of Finance, Department of Re the monetary limits for filing o the ITAT, High Court and SLP have been enhanced and the
AB AND HARYANA AT RH ITA-135-2021 (O&M) Date of Decision: 15.10.2024 PATIALA . . . . Appellant TION LTD., . . . . Respondent NJEEV PRAKASH SHARMA OK JAIN ng Counsel with nd ) in terms of the Circular bearing by the Government of India, evenue, Central Board of Direct f the appeals by the department Ps/Appeals before the Supreme Circular No.5/2024 has been
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t g , t t e n PARUL 2024.10.18 12:57 I attest to the accuracy and authenticity of this document
ITA-135-2021 ( amende manage h fo 4 S 1 2 3 r in A C to to 2. The mo Circula be filed apply t and Tri 3. In view case Circula No.ITA (O&M)
Page 2 of 3 ed and following steps have b e litigations: “ 2. As a step towards man has been decided by the Board to re for filing of appeals in Income-tax 4.1 of the aforementioned Circular Sl. No. Appeals/SLPs in Income-t 1. Before Income
Tax Tribunal 2. Before High Court 3. Before Supreme Court
Monetary limits given in p regard to filing appeal/SLP shall be ncluding those relating to TDS/TC Act, 1961 with exceptions as per Circular No 5/2024 dated 15.03.20 o appeal/file SLP shall be taken on o the tax effect and the monetary li
odifications have come into effe ar i.e. 17.09.2024, and therefore d before the Supreme Court, Hi to the appeals pending before t ibunal, which have been directed w of aforesaid Circular No.09/ does not fall within ar No.5/2024, learned counsel pra A-135-2021.
been taken with the purpose to nagement of litigation, it evise the monetary limits cases as stated in Para as follows: tax matters Monetary Limit (Tax effect in Rs.) Appellate 60 lakh 2 crore 5 crore paragraph 2 above with e applicable to all cases CS under the Income-tax r paras 3.1 and 3.2 of 024, where the decision n merits, without regard imits.” ect from the date of issuance of e shall apply to SLPs/appeals to gh Court and Tribunal and also the Supreme Court, High Court d to be withdrawn. /2024 dated 17.09.2024, as the the exception clause of ays for withdrawal of the appeal
o f o o t e f l PARUL 2024.10.18 12:57 I attest to the accuracy and authenticity of this document
ITA-135-2021 (
Accord as with 5. All pen
October 15, 20 parul 1. Wheth 2. Wheth (O&M)
Page 3 of 3 dingly, we allow the prayer as ab drawn. nding applications also stand disp
(SANJ 024 her speaking/reasoned?
her reportable?
bove, and the appeal is dismissed posed of accordingly. JEEV PRAKASH SHARMA) JUDGE
(ALOK JAIN) JUDGE Yes/No Yes/No
d PARUL 2024.10.18 12:57 I attest to the accuracy and authenticity of this document