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213/5 IN
Principal Comm Chandigarh
Sh. Anil Talwar Chandigarh
CORAM: HON
HON
Present: Mr Dep
SANJEEV PRA
Lea Circular issued b Revenue, Centra the enhancemen before the ITAT amended and th have been taken dec app afor
THE HIGH COURT OF PUNJA AT CHANDIGARH
ITA-62-2
Date of D
missioner of Income Tax-1,
Versus r, SCF-14-15, Sector 22-D,
N’BLE MR.JUSTICE SANJEE N’BLE MR. JUSTICE SANJA . Yogesh Putney, Sr. Stand partment. . Gurdeep Singh, Advocate for th ***
AKASH SHARMA, J. (ORAL) arned counsel for the appellan by the Government of India, Min al Board of Direct Taxes dated nt of monetary limits for filing o T, High Court and SLPs before he Circular No.5/2024 has been n with the purpose to manage litig “ 2. As a step towards manag cided by the Board to revise the peals in Income-tax cases as rementioned Circular as follows:
AB AND HARYANA 019 (O&M) Decision : 11.11.2024
…Appellant
….Respondent EV PRAKASH SHARMA AY VASHISTH ding counsel for Income Tax he respondent. ) nt submits that in terms of the nistry of Finance, Department of 17.09.2024 bearing No.9/2024, of the appeals by the department e the Supreme Court have been n amended and following steps gations: gement of litigation, it has been e monetary limits for filing of stated in Para 4.1 of the x e f , t n s PUSHPINDER SAINI 2024.11.12 09:49 I attest to the accuracy and integrity of this document
ITA-62-2019
Sr. No. A 1. B 2. B 3. B filin rela as p whe with 2.
The of Circular i.e. 1 before the Supr appeals pending may have been d 3.
Lea exception, as th No.5/2024. Thu 4.
Acc and the appeal s 5.
All accordingly.
November 11, 2 ps
-2-
Appeals/SLPs in Income-tax matte Before Income Tax Appellate Tribun Before High Court Before Supreme Court
Monetary limits given in par ng appeal/SLP shall be applicabl ating to TDS/TCS under the Income per paras 3.1 and 3.2 of Circular ere the decision to appeal/file SL hout regard to the tax effect and the
e modifications have come into 17.09.2024, and therefore shall a reme Court, High Court and T g before the Supreme Court, H directed to be withdrawn. arned counsel relies on the circu he case does not fall within th s, he prays for withdrawal of the cordingly, we allowed the pray tands dismissed as withdrawn. l pending applications also s
(SAN
2024
Whether speaking/ reasoned Whether reportable
ers Monetary Limit (Tax effect in Rs.) nal 60 lakh 2 crore 5 crore ragraph 2 above with regard to le to all cases including those e-tax Act, 1961 with exceptions r No 5/2024 dated 15.03.2024, LP shall be taken on merits, e monetary limits.” effect from the date of issuance apply to SLPs/appeals to be filed Tribunal and also apply to the High Court and Tribunal, which ular and submits that there is no he exception clause of Circular e present appeal. yer of counsel for the appellant, stand dismissed as withdrawn NJEEV PRAKASH SHARMA) JUDGE (SANJAY VASHISTH) JUDGE : Yes/No : Yes/No e d e h o r , n PUSHPINDER SAINI 2024.11.12 09:49 I attest to the accuracy and integrity of this document