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ITA-136-2019 ( 214-3 IN TH
PR. COMMIS
M/S SAM LA
CORAM: H
H Present: M
SANJEEV P
Counse by the Revenu No.9/20 departm Court amende manage
(O&M)
Page 1 of 3 HE HIGH COURT OF PUNJA CHANDIGAR SSIONER OF INCOME TAX (C Vs. AND DEVELOPERS AND PRO **** HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN **** Mrs. Urvashi Dhugga, Sr. Standi for the appellant. Mr. B.M. Monga, Advocate and Mr. Rohit Kaura, Advocate for the respondent. **** RAKASH SHARMA, J.(Oral) el for the appellant submits that Government of India, Minist ue, Central Board of Direct Ta 024, the monetary limits for ment before the ITAT, High Cou has been enhanced and the ed and following steps have b e litigations: AB AND HARYANA AT RH ITA-136-2019 (O&M) Date of Decision: 19.09.2024 CENTRAL). GURGOAN . . . . Appellant OMOTERS PVT. LTD. . . . . Respondent NJEEV PRAKASH SHARMA NJAY VASHISTH ing Counsel ) t in terms of the Circular issued try of Finance, Department of axes dated 17.09.2024 bearing filing of the appeals by the urt and SLPs before the Supreme Circular No.5/2024 has been been taken with the purpose to
) 4 t t d f g e e n o MOHIT GOYAL 2024.09.20 10:21 I attest to the accuracy and integrity of this document
ITA-136-2019 ( 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 does n learned 4. Accord as with
(O&M)
Page 2 of 3 “ 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.09/202 not fall within the exception d counsel prays for withdrawal of dingly, we allow the prayer as ab drawn. 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. 24 dated 17.09.2024, as the case clause of Circular No.5/2024, f the present appeal. bove, and the appeal is dismissed
f o o t e , d MOHIT GOYAL 2024.09.20 10:21 I attest to the accuracy and integrity of this document
ITA-136-2019 ( 5. All pe accordi
September 19 Mohit goyal 1. Whethe 2. Whethe
(O&M)
Page 3 of 3 ending applications also sta ingly.
(SANJ , 2024 r speaking/reasoned?
Y r reportable?
Y and dismissed as withdrawn JEEV PRAKASH SHARMA) JUDGE
(SANJAY VASHISTH) JUDGE Yes/No Yes/No
n MOHIT GOYAL 2024.09.20 10:21 I attest to the accuracy and integrity of this document