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211 (3) The Commiss
M/s Tirlok Ti
CORAM: H
Present M
SANJEEV P 1.
L Circular issue of Revenue, No.9/2024, th the departmen Court have be following step
d a a Sr. No. 1. 2. IN THE HIGH COURT O AT CHANDIGA I D sioner of Income Tax-I, Chandig
Vs. rath Vidayavati Chuttani
HON’BLE MR. JUSTICE SAN HON’BLE MR. JUSTICE SAN Mr. Varun Issar, Sr. Standing Co Mr. Shantanu Bansal, Advocate f ***
RAKASH SHARMA, J.(Oral) Learned counsel for the appella ed by the Government of India, M Central Board of Direct Tax he enhancement of monetary lim nt before the ITAT, High Court een amended and the Circular N ps have been taken with the purp “2. As a step towards managem decided by the Board to revise th appeals in Income-tax cases as aforementioned Circular as follows Appeals/SLPs in Income-tax ma Before Income Tax Appellate Trib Before High Court OF PUNJAB AND HARYANA ARH ITA-331-2004 (O&M) Date of Decision: 03.10.2024 garh …Appellant
…Respondent NJEEV PRAKASH SHARMA NJAY VASHISTH ounsel for the appellant. for the respondent.
) ant submits that in terms of the Ministry of Finance, Department xes dated 17.09.2024 bearing mits for filing of the appeals by t and SLPs before the Supreme No.5/2024 has been amended and pose to manage litigations: ment of litigation, it has been he monetary limits for filing of s stated in Para 4.1 of the s: atters Monetary Limit (Tax effect in Rs.) bunal 60 lakh 2 crore
e t g y e d RAJESH KUMAR 2024.10.14 11:17 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh.
[2]
ITA-331-2004 (O&M)
Before Supreme Court 5 crore
Monetary limits given in paragraph 2 above with regard to filing appeal/SLP shall be applicable to all cases including those relating to TDS/TCS under the Income-tax Act, 1961 with exceptions as per paras 3.1 and 3.2 of Circular No 5/2024 dated 15.03.2024, where the decision to appeal/file SLP shall be taken on merits, without regard to the tax effect and the monetary limits.”
The modifications have come into effect from the date of is- suance of Circular i.e. 17.09.2024, and therefore shall apply to SLPs/appeals to be filed before the Supreme Court, High Court and Tribunal and also apply to the appeals pending before the Supreme Court, High Court and Tribunal, which may have been directed to be withdrawn. 3.
Learned counsel relies on the circular and submits that there is no exception, as the case does not fall within the exception clause of Circular No.5/2024. Thus, he prays for withdrawal of the present appeal. 4.
Accordingly, we allowed the prayer of counsel for the appellant, and the appeal stands dismissed as withdrawn. 5.
All pending applications also stand dismissed as withdrawn ac- cordingly.
(SANJEEV PRAKASH SHARMA) JUDGE
(SANJAY VASHISTH)
JUDGE 03.10.2024 rajesh 1. Whether speaking/reasoned? : Yes/No 2. Whether reportable?
: Yes/No
RAJESH KUMAR 2024.10.14 11:17 I attest to the accuracy and authenticity of this order/judgment. Punjab & Haryana High Court, Chandigarh.