The Commisioner of Income Tax-II vs. M/S The Sirpur Paper Mills Ltd,

ITTA/742/2006HC TelanganaHBHC01016335200609 August 2023Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the appeal based on CBDT Circulars that enhanced monetary limits for filing appeals. The tax effect in this appeal was below the prescribed monetary limit for High Court appeals.

What were the facts?

The Revenue filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appeal was filed for the assessment year 2001-02.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the enhanced monetary limits for filing appeals as per CBDT Circulars.

Which sections of the Income-tax Act were involved?

Section 260A

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.\ [ 3386 ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYOERABAD WEDNE AY, THE NINTH DAY OF AUGUST TWO THOUSAND AND TWENTYTHREE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE A. LAXMI NARAYANA INCOME TAX TRIBUNAL APPEAL No: 742 of 2006 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.928/Hyd12005, for assessment Yeat 2oO1-2O22 dated 26-04- 2006 preferred against the Order of the Commissioner of lncome Tax (Appeals)-lV, Hyderabad, Appeal No.32SIACIT-3(3yClT(A)-lV/04-05 dated:04-05-2005, preferred against the Order of the Assistant Commissioner of lncome Tax, Hyderabad, PAN/ctR No. AAACT 7970R, dated 21-10-2004. Between: The Commisioner of lncome Tax-ll, Hyderabad ...Appellant AND M/s The Sirpur Paper Mills Ltd., 5-9-221111 , Adarsh Nagar, Hyderabad. ...Respondent Counsel for the Appellant: SRI A RAOHA KRISHNA Learned Senior Counsel appearing for SRI K. MAMATHA CHOWDARY, SC FOR lT DEPARTMENT Counsel for the Respondents: SRI VIJAY ASHRIT The Court delivered the following: JUDGMENT

7 \ I THE HON'BLE SRI JUSTICE P.SAM KOSITY AND

The order continues below.

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