THE COMMISSIONER OF INCOME TAX, vs. KULDEEP SINGH BAGGA,

13447 1 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD WEDNESDAY, THE NINETEENTH DAY OF IVIARCH TWO THOUSAND AND TWENTY FIVE PRESENT THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA ITTANo:28Ool 2O11 Appeal filed under section 2604 of the lncome Tax Act, 196'l , against order dated 17-08-2007 in ITA No. 698/Hyderabad/2006 forA.Y. 2OO1-O2 on the file of lncome Tax Appellate Tribunal, Bench 'B'. Hyderabad. Between: The Commissioner of lncome Tax, (Central) Hyderabad. ...Appellant AND Kuldeep Singh Bagga, 3-5-1 15, Narayanguda, Hyderabad. ...Respondent Counsel for the Appellant: Ms. B. Sapna Reddy, Junior Standing Counsel representing Mr. J.V. Prasad. Sr. SC FOR INCOME TAX Counsel forthe Respqndent: Sri Ch. Pushyam Kiran The Court delivered the following: JUDGMENT

THE IIO VOURABLE SRIJUSTICE P.SAM KCISHY AND THE IIO VOURABLE SRI JUSTICE NARSING R,\O NANDIKONDA ITTA No.280 OF 20tr JUDGMEIIU'... , rcr Hon'ble Sri Justice p.Sam Koshy) Hearrl il i. B.Sapna Reddy, leamed Junior Strrnding Counsel repre; (,nting Mr. J.V.prasad, leamed Senior. St,Lnding Counsel for the lncome Tax Department for the appellant p.:rused the rccord. 2. This iqrp :al under Section 260,{ of the Incomc .l-zLx Act, 1961, has bet rr preferred by the Revenue as thc appellant against the or<:'r. dated \7.OB.2OO7 passed by the Inconre Tax Appellate -l it Lrnal, Hyderabad Bench .B,, I{yderabl.d, in I.T.A.No.69ttlH tdl2005 for the Assessment year 2OO1_02 3. Central B .,,ard of Direct Taxes (CBDT) has issued C rcular No.9 of 2,021 c:1ed 17.09.2024, amending the previous Circular No.5 of 2024 rla rd 15.03.2024,by furtherenhancing rhe rnoretary limits for fili,1ir rppeals by the Income Tax Department b,:fc,1s ths Income Tax ,\p1 r"llate Tribunals, High Courts and Suprerre Court t I

2 as a measure for reducing litigation. In paragraph 2 of the said Circular, we find that the monetary limit fixed for flling 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 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. \ sd/-K ?S+HYt?$'sR / Y, SECTION OFFICER //TRUE COPY// To, . Two CD CoPies . The lncome Tax Appellate Tribunal' eencfr-'!-'.lVjerabad' . one cc to Mr. J.v. p,utu"o''stl sc ioR tNcout rnx [oPuc] . 5;; aa io sii cr,. eusnvam Kiran' Advocate [oPUC] 1 2 .7 4 (k Kam/PSL \..-- - - - . '..- I ,.\

HIGH COIJIIIT DATED:1ttltl3l202' JUDGMENT lTTA.No"2ttt of 2011 DISMISSINI3 OF THE APPEAI. 2t tn 6 z s Oc Pit.. 1Ht.;r,, a\\ o re J ] o * a \ ,'.r.:o \= ( A-- 6 3 t)r\ :--