THE COMMISSIONER OF INCOME TAX-III vs. M/S. VIJALI ELECTRICALS LIMITED,

I 1s4471 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNESDAY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA INCOME TAX TRIBUNAL APPEAL No: 519 ot2012 lncome tax Tribunal Appeal under Section 260-4 of the lncome tax Act, 1961 , against the Order of the lncome Tax Appellate Tribunal, Hyderabad Bench B, Hyderabad in ITA No.236/HYDi2009 for Assessment Year 2005-2006 dated 22-07- 201 1 , preferred against the order of the commissioner of lncome Tax (Appeals) lv, Hyderabad dated 28-11-2008 in Appeal No. 25o/Addl.clT/R-3/ClT(A)-lV/07-08, preferred against the order of the Additional commissioner of lncome Tax, Range-3, Hyderabad dated '19-12-2007 in PAN/GIR No Avtuqcw2sgB Between: The Commissioner of lncome Tax-lll, lT. Towers, A'C Guards, Hyderabad' ...AppellanUResPondent AND M/s. Vijali Electricals Limited, Plot No 28, lndustrial Development Area, Balanagar, HYderabad. ...RespondenUAPPellant Counsel for the Appellant: Ms. B' Sapna Reddy, Junior Standing Counsel representing Mr. i.v. prasad, senior standing counsel for the lncome Tax Department Counsel for the Respondent: Mr. A.V.A. Siva Kartikeya The Court delivered the following: JUDGMENT

t I THE HONOURABLE SRIJUSTICE P.SAM KOSHY AND THE IIONOURABLE SRI JUSTICE NARSING ITAO NANDIKONDA ITTA No.5l9 OF 2012 JUDGMENT (per Hon'ble Sri Justice p.Sam Koshy) Heard Ms. B.Sapna Reddy, learned Junior Standing Counsel reprcsenting Mr. J.V.prasad, leamed Senior Standing Counsel for the Income Tax Department for the appeliant. perused the record. 2. This appeal under Section 260A of the Income Tax Act, 1961, has been preferred by the Revenue as the appellant against the order dated 22.07.2011 passed by thc Income Tax Appellate 'L'ibunal, Hyderabad Bench ,B,, Llyderabad, in I.T.A.No.236rHydl2009 for the Assessment year 2005-06. 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 Departmcnt belore the Income Tax .,\ppellate Tribunals, High Courts and Supreme Court t I '-I

2 To, as a measure for reducing litigation. In paragraph 2 of the said Circular, we find 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 appeal comes within the exception of Circular No.5 of 2024, it would be open to the lncome 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. Sd/. K. SRINIVA RAO JOINT REG TRAR //TRUE COPY// SECTION OFFICER 1. The lncome Tax Appellate Tribunal, Hyderabad Bench B, Hyderabad. 2. The Commissioner of lncome Tax (Appeals) lV, Hyderabad, 3. The Additional Commissioner of lncome Tax, Range-3, Hyderabad. 4. One CC to Mr. J.V. Prasad, Senior Standing Counsel for the lncome Tax Department [OPUC] 5. One CC to Mr. A.V.A. Siva Kartikeya Advocate [OPUC] 6. Two CD Copies kam/pr w a

HIGH COURT DATE D : 1 910212025 JUDGMENT |TTA.No.S19 of 2012 DISMISSING OF THE APPEAL o O 10 JUL ?025 ?. -t. t-l o 7 0" rl a( ,1 s E: .i' t.