THE COMMISSIONER OF INCOME TAX-I, HYDERBAD vs. M/S AMPRO PRODUCTS LTD.,

434471 ]N THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAO MONDAY, THE TWENry FOURTH DAY OF MARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NAHDIKONDA INCOME TAX TRIBUNAL APPEAL NO: 181 OF 2015 lncome Tax Tribunal Appeal under section 260 A of the lncome Tax Act- '1961, against orders of the lncome Tax Appellate Tribunal, Hyderabad Bench, 'B', Hyderabad in M.A.No.229l{l2011 in ITA NO. 12OlHydl20O1 for A.Y. 1994-95 dated 6-6-2012. Between: The Commissioner of lncome Tax-|, Hyderabad ...Appellant AND M/S Ampro Products Ltd., No. 'l-10{/D, Air Port Road, Begumpet, Hyderabad. ...Respondent Counsel for the Appellant(s): Ms. Sapna Reddy, Jr.SC rep. Sri J. V. Prasad (Sr. SC FOR INCOME TAX) Counsel for the Respondent: G V N HARI The Court made the following Order:-

THE HONOURABLE SRI JUSTICE P.SAIVI KOSHY AI\D THE HONOURABLE SRI JUSTICE NARSING RAO NANDTKOI\IDA ITTA No.181 OF 2015 JTIDGMENT (per Hon'ble Sri Ju.stice P.Sam Koshy) Heard Ms. B.Sapna Reddy, leamed Junior Standing Counsel representing Mr. J.V.Prasad, leamed Senior Standing Counsel for the lncome Tax Department for the appellant. Perused the record. 2. This appeal under Section 260,4. of the Income Tax Act, 1961, has been preferred by the Revenue as the appellant against the order dated 06.06.20!2 passed by the Income Tax Appellate Tribunal, Hyderabad Bench 'B', Hyderabad, in I.T.A.No.l20lHyd1200l for the Assessment Year 1994-95. 3. Central Board of Direct Taxes (CBDT) has issued Circular No.9 of 2024 dated 17.09.2024, amending the previous Circular No.5 of 2024 dated 15.03.2024, by further enhancing the monetary limits for filing appeals by the Income Tax Department before the Income Tax Appellate Tribunals, High Courts and Supreme Court I I (-r

2 - as a measure for reducing litigation. In paragraph 2 of the said Circular, we f,rnd that the monetary limit fixed for filing an appeal before the High Court is Rs.2.00 crore. 4 In the instant appeal, tax effect is well below the monetary limit. 5. Therefore, the appeal filed by the Department is dismissed in terms of the aforesaid Circular No.9 of 2024 dated 17.09.2024. However, if the appeat comes within the exception of Circular No.5 of 2024, it would be open to the Income Tax Department to seek revival of the appeal. There shall be no order as to costs. 6. Consequently, miscellaneous petitions pending, if any, shall stand closed. //TRUE COPY// Sd/- I. NAGA LAKSHMI JOINT REGISTRAR YL,, SECTION OFFICER To, 1. The Chairman, lncome Tax Appellate Tribunal' Hyderabad Bench' '8" Hyderabad. 2. The Commissioner of lncome Tax-l' Hyderabad 3. One CC to Sri J. V. Prasad (SC FOR INCOME TAX) Advocate IOPUCI 4. One CC to Sri 14567lG V N HARI, Advocate TOPUCI 5. Two CD CoPies vC/ghw

t,t HIGH COURT DATED:2410 3tZOZs ORDER lTTA.No.lBl of 2O1S ot 17 JUL 2m5 i ) oR THE S ( { t * ,:AIC DISMISSING THE ITTA WTHOUT COSTS