What did the High Court hold?

The High Court allowed the withdrawal of the appeal. It noted that the new circular's provisions were applicable to pending appeals and that the case did not fall under any exceptions.

The Income Tax Department sought to withdraw its appeal before the High Court. This was based on a new circular from the CBDT that revised the monetary limits for filing appeals. The department argued that the current appeal's tax effect fell below the new threshold.

What were the issues?

Whether the revised monetary limits for filing appeals, as per the new CBDT circular, are applicable to pending cases before the High Court and if the appeal can be withdrawn on this basis.

PCIT vs M/S Darshan Lal HUF | Punjab & Haryana High Court 2024

229 IN

PRINCIPAL C

M/S DARSHA MANDI, NAR

CORAM: H

Present: M f

M M

* SANJEEV PR

L Circular issue of Revenue, No.9/2024, th the departmen Court have be following step d a a Sr. No. 1. 2. 3. N THE HIGH COURT OF PU CHANDIG I D COMMISSIONER OF INCOME AN LAL, HUF, PROP. M/S. D RNAUL THROUGH ITS KARTA

HON'BLE MR. JUSTICE SANJ HON'BLE MR. JUSTICE SANJ Mr. Varun Issar, Senior Standing for the appellant-Income Tax Dep Mr. Divya Suri, Advocate, and Mr. Yogesh Kumar Mittal, Advo **** RAKASH SHARMA, J.(Oral) Learned counsel for the appella ed by the Government of India, M Central Board of Direct Tax he enhancement of monetary lim nt before the ITAT, High Court een amended and the Circular N ps have been taken with the purp “ 2. As a step towards mana decided by the Board to revise th appeals in Income-tax cases as aforementioned Circular as follows Appeals/SLPs in Income-tax ma Before Income Tax Appellate Trib Before High Court Before Supreme Court

NJAB AND HARYANA AT GARH ITA-136-2021(O&M) Date of Decision:26.09.2024 E TAX, FARIDABAD

..…...Appellant (s) V/s. DARSHAN LAL & SONS, NAI

…......Respondent(s) NJEEV PRAKASH SHARMA NJAY VASHISTH g Counsel, partment

ocate for the respondent. ant submits that in terms of the Ministry of Finance, Department xes dated 17.09.2024 bearing mits for filing of the appeals by t and SLPs before the Supreme No.5/2024 has been amended and pose to manage litigations: agement of litigation, it has been he monetary limits for filing of s stated in Para 4.1 of the s: atters Monetary Limit (Tax effect in Rs.) bunal 60 lakh 2 crore 5 crore

) I ) e t g y e d Suresh Kumar 2024.09.27 12:22 I attest to the accuracy and integrity of this document

ITA-136-2021 (

to th e 1 o l 2. T issuance of SLPs/appeals and also apply and Tribunal, 3. L no exception, No.5/2024. Th 4. A and the appea 5. A accordingly. September 26 Ess Kay 1. Whethe 2. Whethe Page 2 of 2 (O&M)

Monetary limits given in p o filing appeal/SLP shall be app hose relating to TDS/TCS under t exceptions as per paras 3.1 and 3. 15.03.2024, where the decision to on merits, without regard to the imits.”

The modifications have come Circular i.e. 17.09.2024, an to be filed before the Supreme y to the appeals pending before which may have been directed to Learned counsel relies on the ci as the case does not fall within hus, he prays for withdrawal of t Accordingly, we allowed the pra al stands dismissed as withdrawn All pending applications also

(SANJ , 2024 r speaking/reasoned?

Y r reportable?

Y paragraph 2 above with regard plicable to all cases including the Income-tax Act, 1961 with 2 of Circular No 5/2024 dated appeal/file SLP shall be taken tax effect and the monetary into effect from the date of nd therefore shall apply to Court, High Court and Tribunal the Supreme Court, High Court o be withdrawn. ircular and submits that there is the exception clause of Circular the present appeal. ayer of counsel for the appellant, n. stand dismissed as withdrawn JEEV PRAKASH SHARMA) JUDGE

(SANJAY VASHISTH) JUDGE Yes/No Yes/No

f o l t s r , n Suresh Kumar 2024.09.27 12:22 I attest to the accuracy and integrity of this document

THE PR COMMISSIONER OF INCOME TAX FARIDABAD vs. M/S DARSHAN LAL HUF

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