The Commissioner of Income Tax-III, vs. Ms. Anuradha Chand

13447 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY, THE THIRTEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA PRESENT APPEAL Appeal under Section 27 (A) of the Wealth Tax Act, 1957 arising out of the Order of the lncome Tax Appellate Tribunal, Hyderabad Bench "A" Hyderabad made in W.T.A.No.66/HYD/1998 (Assessment Year 1991-92 ) dated 29-01-2003"preferred against the Order of the Deputy Commissioner of lncome tax (Appeals ) Hyderabad in Appeal No. WT I ACll (4)l 11 I 94-95 dated 23-12-97 preferred against the order of the Asst. Commissioner of Wealth Tax, Circle 1(4), Hyderabad dated 18-3-94 in PAN/GIR No. 5-720 . Between: Commissioner of Wealth Tax Vl, Hyderabad. ...Appellant AND Sb. Shareefa Begum, Hyderabad. ...Respondent Counsel for the Appellant: Ms. Bokaro Sapna Reddy, SC FOR lT Counsel for the Respondent: Sri Ravindra Chenji The Court delivered the following: JUDGMENT

THE HON'BLE SRI JUSTICE P.SAM KOSHY AND THE HON'BLE SRI JUSTICE NARSING RAO NANDIKONDA WEALTH TA>( APPEAL No. L 1 OF 2OO8 JUDGMENT: (per lTon'bte Sn Justice P.Sam Koshy) Heard Ms.Bokaro Sapna Reddy, learned Standing Counsel for Income Tax, appea-ring on behalf of the appellant. 2. The instant appeal under 27(A) of the Wealth Tax Act, 1957, has been preferred by the Revenue as the appellant against the order dated 29.01.2003 passed by the [ncome Tax Appellate Tribunal; Hyderabad 'A" flench, Hyderabad, in W.T.A.No.66lHydl1998 for the Assessment Year 199 | -92. 3. Central Boztrd of Direct Taxes (CBDT) has issued Circular No.9 of 2024 dated 17.O9.2024, amertding the previous Circular No.S of 2024 dated 15.03.2024, by further enhancing the monetary limits for filing appeals by the Income Tax Department before the Income Tax Appellate Tribuneils, High Courts and Supreme Court as a measure for reducing litigatiorr. 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.O0 crore.

Page 2 of 3 4. In the instant appeal, tax effect is well below the monetary limit. 5. Therefore, the appeal filed by the Revenue is dismissed in terms of the aforesaid Circular No.9 of 2024 dated 17.O9.2O24. 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. No costs. 6. As a sequel, miscellaneous applications pending if any, shall stand closed SD/. K. SRINIVASA RAO JOINT REGISTRAR //TRUE COPY/ SECTION OFFICER To, 1. The tncome Tax Appellate Tribunal, Hyderabad Bench "A" Hyderaba.d 2. The Deputy Commissioner of lncome tax (Appeals ) Hyderabad. 3. The Assistant Commissioner of Wealth Tax , Circle 1(4), Hyderabad. 4. One CC to Ms. Bokaro Sapna Reddy, SC FOR lT [OPUC] 5. One CC to Sri Ravindra Chenji, Advocate [OPUC] 6. Two CD Copies Kam/gh / /

f i I i i I I i I I I I a I i I i I I I I I ' HIGH COURT DATED i1310212025 JUDGMENT WTA.No.11 ot 2008 DISMISSING OF THE APPEAL g lllE ) ? 5 ilott 20f <, r? /-,4