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ITA-406-2019(O
225
IN TH
The Principal M/s P.D. Sekh CORAM: H
H Present: M SANJEEV P
C bearing Direct departm Suprem been am manage h fo 4 S 1 2 3 O&M)
HE HIGH COURT OF PUNJA CHANDIGAR Commissioner of Income Tax, B Vs.
hsaria Trading Company Pvt. Lt **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Ms. Urvashi Dhugga, Advocate f **** RAKASH SHARMA, J.(Oral) Counsel for the appellant submi g No.9/2024 dated 17.09.2024 i Taxes, the monetary limits fo ment before the ITAT, High Cou me Court have been enhanced a mended and following steps have 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
AB AND HARYANA AT RH ITA-406-2019 (O&M) Date of Decision: 16.10.2024 Bathinda . . . . Appellant d, Bathinda . . . . Respondent NJEEV PRAKASH SHARMA NJAY VASHISTH for the appellant. ) its that in terms of the Circular issued by the Central Board of or filing of the appeals by the urt and SLP/Appeals before the and the Circular No.5/2024 has e 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
) 4 t t r f e e s o RASHMI 2024.10.18 11:20 I attest to the accuracy and integrity of this document
ITA-406-2019(O
r in A C to to 2. The mo Circula be filed apply t and Tri 3. In view does n learned 4. Accord as with All pe accordingly. October 16, 20 Rashmi 1. Whethe 2. Whethe O&M)
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.09/202 not fall within the exception d counsel prays for withdrawal of dingly, we allow the prayer as ab drawn. ending applications also sta
(SANJ 024 r speaking/reasoned?
Y r reportable?
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. 24 dated 17.09.2024, as the case clause of Circular No.5/2024, f the present appeal. bove, and the appeal is dismissed and dismissed as withdrawn JEEV PRAKASH SHARMA) JUDGE
(SANJAY VASHISTH) JUDGE Yes/No Yes/No
f o o t e , d n RASHMI 2024.10.18 11:20 I attest to the accuracy and integrity of this document