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495 orders · Page 8 of 10
The High Court held that the appeals, having a tax effect indisputably less than Rs. 20 lac (which is the monetary limit prescribed for filing appeals before the High Courts), deserved to be dismissed as not pressed, in light of CBDT Circular No. 21/2015. The Court clarified that the substantial questions of law raised in the appeals were left open to be examined in future appropriate proceedings. The Revenue was granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the circular dated 10.12.2015. Accordingly, the appeals were dismissed as not pressed.
The High Court held that the instant appeals, having a tax effect indisputably less than Rs. 20 lac (which is the prescribed monetary limit for filing appeals before the High Court), deserved to be dismissed as not pressed, in light of CBDT Circular No. 21/2015 dated December 10, 2015. The Court clarified that the substantial questions of law raised in these appeals, if any, are left open to be examined in future appropriate proceedings. The Revenue was granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the circular. The appeals were accordingly dismissed as not pressed.
The High Court held that the instant appeals, having a tax effect less than Rs. 20 lac, which is below the prescribed monetary limit for filing appeals before the High Court as per CBDT Circular No. 21/2015, deserved to be dismissed as not pressed. The Court noted that the circular applies retrospectively to pending appeals. However, it clarified that the substantial questions of law raised in the appeals, if any, are left open to be examined in future proceedings. The Revenue was granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the circular. Consequently, the appeals were dismissed as not pressed in light of the CBDT Circular dated 10.12.2015.
The High Court held that the appeals, having a tax effect less than Rs. 20 lac, which is the prescribed monetary limit for filing appeals before the High Court as per CBDT Circular No. 21/2015, deserved to be dismissed as not pressed. The Court noted that the circular applies retrospectively to pending appeals. It clarified that substantial questions of law, if any, raised in these appeals are left open to be examined in future proceedings. The Revenue was granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the circular (e.g., constitutional validity, Board's order held illegal, audit objection accepted, or undisclosed foreign assets/bank accounts). The appeals were accordingly dismissed as not pressed.
The High Court held that the instant appeals, having a tax effect indisputably less than Rs. 20 lac (which is the prescribed monetary limit for filing appeals before the High Court), deserved to be dismissed as not pressed, in light of CBDT Circular No. 21/2015 dated December 10, 2015. The Court clarified that the substantial questions of law raised in these appeals, if any, are left open to be examined in future appropriate proceedings. The Revenue was granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the circular. The appeals were accordingly dismissed as not pressed.
The High Court held that the instant appeals, with a tax effect indisputably less than Rs. 20 lac (which is the prescribed limit for filing appeals before the High Court as per Circular No. 21/2015), deserved to be dismissed as not pressed. The Court noted that the CBDT Circular No. 21/2015, issued on December 10, 2015, applies retrospectively to pending appeals. While the circular outlines exceptions where appeals should be contested on merits irrespective of the tax effect, the primary ground for dismissal in this case is the low tax effect. The Court clarified that the substantial questions of law raised in the appeals are left open to be examined in future appropriate proceedings. It also granted liberty to the Revenue to move an application for recalling the order if the appeal falls under any of the exceptions mentioned in the circular. Consequently, the appeals were dismissed as not pressed.
The High Court held that the instant appeals, with a tax effect indisputably less than Rs. 20 lac (which is less than the prescribed limit for filing appeals before the High Courts), deserve to be dismissed as not pressed, in light of CBDT Circular No. 21/2015. The Court clarified that the substantial questions of law raised in the appeals are left open to be examined in future appropriate proceedings. Furthermore, the Revenue is at liberty to move an application for recalling the order if any of the appeals fall within the exceptions enumerated in the Circular dated 10.12.2015. Accordingly, the appeals are dismissed as not pressed.
The High Court held that the appeals, having a tax effect less than Rs. 20 lac, which is below the prescribed monetary limit for filing appeals before the High Court as per CBDT Circular No. 21/2015, deserved to be dismissed as not pressed. The Court noted that the circular applies retrospectively to pending appeals. However, it clarified that the substantial questions of law raised in the appeals are left open to be examined in future appropriate proceedings. The Revenue was also granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the circular (e.g., constitutional validity challenges, Board's order held illegal, revenue audit objections accepted, or additions relating to undisclosed foreign assets/bank accounts).
The High Court held that the appeals filed by the Revenue, with a tax effect indisputably less than Rs. 20 lac (which is below the limit prescribed for filing appeals before the High Courts), deserve to be dismissed as not pressed in light of CBDT Circular dated 10.12.2015. The Court clarified that the substantial questions of law raised in the appeals, if any, are left open to be examined in an appropriate proceeding in the future. The Revenue was also granted liberty to move an application for recalling the order if the appeal falls within the exceptions mentioned in the circular. The ratio is that pending appeals with tax effect below the prescribed monetary limits in the CBDT circular should be dismissed as not pressed, unless they fall under specific exceptions.
The High Court held that the appeals, having a tax effect less than Rs. 20 lac, which is below the prescribed monetary limit for filing appeals before the High Court as per CBDT Circular No. 21/2015, deserved to be dismissed as not pressed. The Court noted that the circular applies retrospectively to pending appeals. However, it clarified that the substantial questions of law raised in the appeals are left open to be examined in future appropriate proceedings. The Revenue was also granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the circular (e.g., constitutional validity challenges, Board's order held illegal, revenue audit objections accepted, or additions relating to undisclosed foreign assets/bank accounts).
The Tribunal held that the appeals should be dismissed as not pressed, taking into account CBDT Circular No. 21/2015 dated 10.12.2015. The circular stipulates a monetary limit of Rs. 20 lac for filing appeals before the High Court, and the tax effect in the present appeals is indisputably less than this amount. The Tribunal noted that the circular applies retrospectively to pending appeals. While dismissing the appeals, the Tribunal clarified that the substantial questions of law raised are left open for examination in future appropriate proceedings. Furthermore, the Revenue was granted liberty to move an application for recalling the order if the appeal falls within the exceptions enumerated in the circular. The operative direction was to dismiss the appeals as not pressed.
The High Court held that the instant appeals, having a tax effect less than Rs. 20 lac, which is below the monetary limit prescribed by CBDT Circular No. 21/2015 for filing appeals before the High Court, deserve to be dismissed as not pressed. The Court clarified that the substantial questions of law raised in these appeals are left open to be examined in future appropriate proceedings. The Revenue was granted liberty to move an application for recalling the order if the appeal falls under any of the exceptions mentioned in the circular dated 10.12.2015. The appeals are accordingly dismissed as not pressed. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limits in CBDT circulars should generally be withdrawn or not pressed, unless they fall under specific exceptions or are decided on merits.
The High Court held that the appeals filed by the Revenue are to be dismissed as not pressed, taking into account the CBDT Circular dated December 10, 2015. The Court noted that the tax effect in these appeals is indisputably less than Rs. 20 lac, which is the monetary limit prescribed for filing appeals before the High Courts. The Court clarified that the substantial questions of law raised in these appeals are left open to be examined in future appropriate proceedings. The Revenue is granted liberty to move an application for recalling the order if the appeal falls within any of the exceptions specified in the CBDT Circular dated December 10, 2015. The operative direction is that the appeals stand dismissed as not pressed.
The High Court held that the appeals filed by the Revenue, with a tax effect less than Rs. 20,00,000/-, deserved to be dismissed as not pressed, in light of CBDT Circular No. 21/2015. The Court clarified that the substantial questions of law raised in the appeals, if any, were left open to be examined in future appropriate proceedings. The Revenue was granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the Circular (e.g., constitutional validity, illegality of Board's order, audit objections accepted, or undisclosed foreign assets/bank accounts). The appeals were accordingly dismissed as not pressed.
The Tribunal held that the instant appeals, with a tax effect indisputably less than Rs. 20 lac, which is below the limit prescribed for filing appeals before the High Courts, deserve to be dismissed as not pressed. The reasoning is based on the CBDT Circular dated 10.12.2015, which mandates that appeals should not be filed if the tax effect does not exceed the specified monetary limits. The Tribunal clarified that the substantial questions of law raised in the appeals are left open to be examined in future appropriate proceedings. It also observed that if an appeal falls under any of the exceptions mentioned in the circular (e.g., constitutional validity challenges, illegality of Board's orders), the Revenue is at liberty to move an application for recalling the order. Consequently, the appeals were dismissed as not pressed.
The High Court held that the instant appeals, with a tax effect indisputably less than Rs. 20 lac, which is below the prescribed limit for filing appeals before the High Courts as per CBDT Circular No. 21/2015, deserve to be dismissed as not pressed. The Court clarified that the substantial questions of law raised in these appeals, if any, are left open to be examined in future appropriate proceedings. The Revenue is at liberty to move an application for recalling the order if the appeal falls under any of the exceptions mentioned in the circular. Consequently, the appeals are dismissed as not pressed in light of the CBDT Circular dated 10.12.2015.
The Tribunal held that the instant appeals, with a tax effect indisputably less than Rs. 20 lac, which is below the monetary limit prescribed for filing appeals before the High Courts as per CBDT Circular No. 21/2015, deserve to be dismissed as not pressed. The Tribunal clarified that the substantial questions of law raised in these appeals, if any, are left open to be examined in future appropriate proceedings. It was also observed that if any appeal falls under the exceptions mentioned in the Circular dated 10.12.2015, the Revenue is at liberty to move an application for recalling the order. Accordingly, the appeals were dismissed as not pressed in light of the CBDT Circular dated 10.12.2015.
The Tribunal held that the instant appeals, with a tax effect indisputably less than Rs. 20 lac, which is below the monetary limit prescribed for filing appeals before the High Courts as per CBDT Circular No. 21/2015, deserve to be dismissed as not pressed. The Tribunal clarified that the substantial questions of law raised in these appeals, if any, are left open to be examined in future appropriate proceedings. It was also observed that if any appeal falls under the exceptions mentioned in the Circular dated 10.12.2015, the Revenue is at liberty to move an application for recalling the order. Accordingly, the appeals were dismissed as not pressed in light of the CBDT Circular dated 10.12.2015.
The High Court held that the appeals filed by the Revenue deserved to be dismissed as not pressed, taking into account the CBDT Circular dated 10.12.2015 and the fact that the tax effect in the instant case was less than Rs. 20 lac, which is the monetary limit prescribed for filing appeals before the High Courts. The Court clarified that the substantial questions of law raised in the appeals, if any, were left open to be examined in future appropriate proceedings. The Court also observed that if an appeal fell within any of the exceptions mentioned in the Circular dated 10.12.2015, the Revenue would be at liberty to move an application for recalling the order. Consequently, the appeals were dismissed as not pressed in light of the CBDT Circular.
The Tribunal noted that the tax effect in the instant appeals is less than Rs. 20 lac, which is below the monetary limit prescribed for filing appeals before the High Courts as per CBDT Circular No. 21/2015. Consequently, the Tribunal held that the appeals deserve to be dismissed as not pressed. However, the Tribunal clarified that the substantial questions of law raised in these appeals, if any, are left open to be examined in an appropriate future proceeding. The Revenue was granted liberty to move an application for recalling the order if the appeal falls under any of the exceptions mentioned in the Circular dated 10.12.2015 and they are so advised. Accordingly, the appeals were dismissed as not pressed in light of the CBDT Circular dated 10.12.2015.
The High Court held that the appeals filed by the Revenue, with a tax effect indisputably less than Rs. 20 lac (the prescribed limit for High Court appeals), deserved to be dismissed as not pressed, in light of CBDT Circular No. 21/2015. The court clarified that the substantial questions of law raised in these appeals were left open to be examined in future appropriate proceedings. The court also observed that if any appeal fell under the exceptions mentioned in the circular (e.g., constitutional validity challenges, adverse rulings on Board orders, etc.), the Revenue would be at liberty to move an application for recalling the order. Consequently, the appeals were dismissed as not pressed in accordance with the CBDT Circular dated 10.12.2015.
The High Court held that the appeals filed by the Revenue, with a tax effect indisputably less than Rs. 20 lac (the prescribed limit for High Court appeals), deserved to be dismissed as not pressed, in light of CBDT Circular No. 21/2015. The court clarified that the substantial questions of law raised in these appeals were left open to be examined in future appropriate proceedings. The court also observed that if any appeal fell under the exceptions mentioned in the circular (e.g., constitutional validity challenges, adverse rulings on Board orders, etc.), the Revenue would be at liberty to move an application for recalling the order. Consequently, the appeals were dismissed as not pressed in accordance with the CBDT Circular dated 10.12.2015.
The Tribunal held that the appeals, with a tax effect indisputably less than Rs. 20 lac, which is below the monetary limit prescribed for filing appeals before the High Courts as per CBDT Circular No. 21/2015, deserve to be dismissed as not pressed. The Tribunal clarified that the substantial questions of law raised in the appeals, if any, are left open to be examined in an appropriate proceeding in the future. Furthermore, the Tribunal observed that if any appeal falls within the exceptions enumerated in the Circular dated 10.12.2015 (e.g., constitutional validity challenges, illegality of Board's orders, Revenue Audit objections accepted, or undisclosed foreign assets/bank accounts), the Revenue would be at liberty to move an application for recalling the order. Accordingly, the appeals were dismissed as not pressed in light of the CBDT Circular.
The High Court held that the appeals filed by the Revenue, with a tax effect less than Rs. 20,00,000/-, deserved to be dismissed as not pressed, in light of CBDT Circular No. 21/2015. The Court clarified that the substantial questions of law raised in the appeals, if any, were left open to be examined in future appropriate proceedings. The Revenue was granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the Circular (e.g., constitutional validity, illegality of Board's order, audit objections accepted, or undisclosed foreign assets/bank accounts). The appeals were accordingly dismissed as not pressed.
The High Court held that the appeals filed by the Revenue, with a tax effect less than Rs. 20,00,000/-, deserved to be dismissed as not pressed, in light of CBDT Circular No. 21/2015. The Court clarified that the substantial questions of law raised in the appeals, if any, were left open to be examined in future appropriate proceedings. The Revenue was granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the Circular (e.g., constitutional validity, illegality of Board's order, audit objections accepted, or undisclosed foreign assets/bank accounts). The appeals were accordingly dismissed as not pressed.
The High Court held that the instant appeals, with a tax effect indisputably less than Rs. 20 lac, which is below the prescribed limit for filing appeals before the High Courts as per CBDT Circular No. 21/2015, deserve to be dismissed as not pressed. The Court clarified that the substantial questions of law raised in these appeals, if any, are left open to be examined in future appropriate proceedings. The Revenue is at liberty to move an application for recalling the order if the appeal falls under any of the exceptions mentioned in the circular. Consequently, the appeals are dismissed as not pressed in light of the CBDT Circular dated 10.12.2015.
The High Court held that the appeals filed by the Revenue, with a tax effect less than Rs. 20,00,000/-, deserved to be dismissed as not pressed, in light of CBDT Circular No. 21/2015. The Court clarified that the substantial questions of law raised in the appeals, if any, were left open to be examined in future appropriate proceedings. The Revenue was granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the Circular (e.g., constitutional validity, illegality of Board's order, audit objections accepted, or undisclosed foreign assets/bank accounts). The appeals were accordingly dismissed as not pressed.
The High Court held that the appeals filed by the Revenue, with a tax effect less than Rs. 20,00,000/-, deserved to be dismissed as not pressed, in light of CBDT Circular No. 21/2015. The Court clarified that the substantial questions of law raised in the appeals, if any, were left open to be examined in future appropriate proceedings. The Revenue was granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the Circular (e.g., constitutional validity, illegality of Board's order, audit objections accepted, or undisclosed foreign assets/bank accounts). The appeals were accordingly dismissed as not pressed.
The High Court held that the instant appeals, with a tax effect indisputably less than Rs. 20 lac (which is below the limit prescribed for filing appeals before the High Courts), deserved to be dismissed as not pressed, in light of CBDT Circular No. 21/2015. The Court clarified that the substantial questions of law raised in the appeals, if any, were left open to be examined in an appropriate future proceeding. The Court also observed that if an appeal fell within any of the exceptions mentioned in the Circular (e.g., constitutional validity challenges, illegality of Board's orders, revenue audit objections accepted, or undisclosed foreign assets/bank accounts), the Revenue would be at liberty to move an application for recalling the order. Consequently, the appeals were dismissed as not pressed.
The High Court held that the instant appeals, where the tax effect is indisputably less than Rs. 20 lac (the monetary limit prescribed for filing appeals before the High Courts), deserve to be dismissed as not pressed, in light of CBDT Circular No. 21/2015. The Court clarified that the substantial questions of law raised in the appeals, if any, are left open to be examined in appropriate future proceedings. The Court also observed that if an appeal falls under any of the exceptions mentioned in the Circular (para 8), the Revenue would be at liberty to move an application for recalling the order. Accordingly, the appeals were dismissed as not pressed.
The High Court held that the instant appeals, where the tax effect is indisputably less than Rs. 20 lac (which is below the prescribed limit for filing appeals before the High Courts), deserve to be dismissed as not pressed, in light of CBDT Circular dated 10.12.2015. The Court clarified that the substantial questions of law raised in the appeals, if any, are left open to be examined in an appropriate proceeding if they arise in the future. The Court also observed that if an appeal falls within any of the exceptions specified in the Circular dated 10.12.2015, the Revenue will be at liberty to move an application for recalling the order if so advised. Accordingly, the appeals were dismissed as not pressed.
The High Court held that the appeals filed by the Revenue, where the tax effect is indisputably less than Rs. 20 lac (which is less than the prescribed limit for filing appeals before the High Courts as per CBDT Circular No. 21/2015), deserve to be dismissed as not pressed. The Court clarified that the substantial questions of law raised in these appeals, if any, are left open to be examined in appropriate future proceedings. The Revenue was granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the Circular dated 10.12.2015. Consequently, the appeals were dismissed as not pressed in light of the CBDT Circular dated 10.12.2015.
The High Court held that the instant appeals, with a tax effect indisputably less than Rs. 20 lac (which is less than the prescribed limit for filing appeals before the High Courts), deserve to be dismissed as not pressed. The Court took note of CBDT Circular No. 21/2015 dated 10.12.2015. It was clarified that the substantial questions of law raised in the appeals, if any, are left open to be examined in an appropriate proceeding in the future. The Court also observed that if an appeal falls under any of the exceptions referred to in the circular, the Revenue would be at liberty to move an application for recalling the order. Accordingly, the appeals were dismissed as not pressed in light of the CBDT Circular dated 10.12.2015.
The High Court held that the appeals filed by the Revenue were to be dismissed as not pressed, in light of CBDT Circular No. 21/2015. The court noted that the tax effect in all the instant appeals was indisputably less than Rs. 20 lac, which is the prescribed monetary limit for filing appeals before the High Courts. The court clarified that the substantial questions of law raised in the appeals, if any, were left open to be examined in future appropriate proceedings. The Revenue was granted liberty to move an application for recalling the order if any appeal fell within the exceptions mentioned in the Circular dated 10.12.2015. The operative direction was to dismiss the appeals as not pressed.
The Tribunal held that the instant appeals, having a tax effect less than Rs. 20 lac, which is below the prescribed monetary limit for filing appeals before the High Courts as per CBDT Circular No. 21/2015, deserved to be dismissed as not pressed. The Tribunal clarified that the substantial questions of law raised in these appeals, if any, were left open to be examined in future appropriate proceedings. The Revenue was granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the CBDT circular. Accordingly, the appeals were dismissed as not pressed.
The High Court held that the Tribunal erred in quashing the penalty order. The Court analyzed Section 2(28C) which defines 'Joint Commissioner' to include an 'Additional Commissioner of Income-tax'. It also considered Section 274(2) which mandates prior approval of the Joint Commissioner for penalties exceeding certain limits. The Court found that the approval granted by the Additional Commissioner of Income-tax, acting under Section 274(2)(b) upon a request from the AO for imposing penalty under Section 271(1)(c), was accorded by a competent authority under the law. Therefore, the Tribunal's decision to quash the penalty order solely on the premise that the Additional CIT was not explicitly named in Section 274(2)(b) and that the penalty was void ab initio was incorrect. The Court also rejected the assessee's contention regarding the applicability of CBDT Circular No. 21/2015, stating that the appeal before the Court concerned the entire penalty amount of Rs.29,02,743, not just the reduced amount, and thus the circular was not applicable. The judgment in Brij Mohan v. CIT was deemed irrelevant to the present case.
The High Court held that the appeals deserved to be dismissed as not pressed, taking into account CBDT Circular No. 21/2015 and the fact that the tax effect in the instant cases was less than Rs. 20 lac, which is the monetary limit prescribed for filing appeals before the High Courts. The Court clarified that the substantial questions of law raised in the appeals, if any, were left open to be examined in appropriate future proceedings. The Court also observed that if an appeal fell within any of the exceptions mentioned in the circular, the Revenue would be at liberty to move an application for recalling the order. Consequently, the appeals were dismissed as not pressed.
The High Court held that the appeals filed by the Revenue, with a tax effect indisputably less than Rs. 20 lac, which is below the prescribed monetary limit for filing appeals before the High Courts as per CBDT Circular No. 21/2015, deserve to be dismissed as not pressed. The Court clarified that the substantial questions of law raised in the appeals are left open to be examined in future appropriate proceedings. The Revenue was granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the Circular dated 10.12.2015. Accordingly, the appeals were dismissed as not pressed.
The Tribunal held that the instant appeals, having a tax effect indisputably less than Rs. 20 lac, which is less than the prescribed limit for filing appeals before the High Courts, deserve to be dismissed as not pressed. The reasoning is based on the retrospective application of CBDT Circular No. 21/2015 dated 10.12.2015. The Tribunal clarified that the substantial questions of law raised in the appeals, if any, are left open to be examined in an appropriate proceeding in the future. The Revenue was granted liberty to move an application for recalling the order if the appeal falls under any of the exceptions mentioned in the circular. The operative direction was that the appeals stand dismissed as not pressed.
The Tribunal held that the instant appeals, having a tax effect indisputably less than Rs. 20 lac, which is less than the prescribed limit for filing appeals before the High Courts, deserve to be dismissed as not pressed. The reasoning is based on the retrospective application of CBDT Circular No. 21/2015 dated 10.12.2015. The Tribunal clarified that the substantial questions of law raised in the appeals, if any, are left open to be examined in an appropriate proceeding in the future. The Revenue was granted liberty to move an application for recalling the order if the appeal falls under any of the exceptions mentioned in the circular. The operative direction was that the appeals stand dismissed as not pressed.
The High Court held that the appeals deserved to be dismissed as not pressed, taking into account CBDT Circular No. 21/2015 and the fact that the tax effect in the instant cases was less than Rs. 20 lac, which is the monetary limit prescribed for filing appeals before the High Courts. The Court clarified that the substantial questions of law raised in the appeals, if any, were left open to be examined in appropriate future proceedings. The Court also observed that if an appeal fell within any of the exceptions mentioned in the circular, the Revenue would be at liberty to move an application for recalling the order. Consequently, the appeals were dismissed as not pressed.
The High Court held that the instant appeals, where the tax effect is indisputably less than Rs. 20 lac (which is below the prescribed limit for filing appeals before the High Courts), deserve to be dismissed as not pressed, in light of CBDT Circular dated 10.12.2015. The Court clarified that the substantial questions of law raised in the appeals, if any, are left open to be examined in an appropriate proceeding if they arise in the future. The Court also observed that if an appeal falls within any of the exceptions specified in the Circular dated 10.12.2015, the Revenue will be at liberty to move an application for recalling the order if so advised. Accordingly, the appeals were dismissed as not pressed.
The High Court held that the instant appeals, where the tax effect is indisputably less than Rs. 20 lac (which is below the prescribed limit for filing appeals before the High Courts), deserve to be dismissed as not pressed, in light of CBDT Circular dated 10.12.2015. The Court clarified that the substantial questions of law raised in the appeals, if any, are left open to be examined in an appropriate proceeding if they arise in the future. The Court also observed that if an appeal falls within any of the exceptions specified in the Circular dated 10.12.2015, the Revenue will be at liberty to move an application for recalling the order if so advised. Accordingly, the appeals were dismissed as not pressed.
The High Court held that the appeals, having a tax effect less than Rs. 20 lac, were not pressed in light of CBDT Circular No. 21/2015. The circular, which applies retrospectively to pending appeals, specifies a monetary limit of Rs. 20 lac for filing appeals before the High Court. The court noted that while certain exceptions exist (e.g., constitutional validity challenges, adverse judgments on Board's orders, undisclosed foreign assets), the present appeals did not fall within these exceptions. The court dismissed the appeals as not pressed. However, it clarified that the substantial questions of law raised in the appeals were left open for future examination if they arise in appropriate proceedings. The Revenue was granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the circular.
The High Court held that the appeals, having a tax effect less than Rs. 20 lac, were to be dismissed as not pressed, in view of CBDT Circular No. 21/2015 dated 10.12.2015. The circular, which applies retrospectively to pending appeals, sets a monetary limit of Rs. 20,00,000/- for filing appeals before the High Court. The Court clarified that substantial questions of law raised in these appeals are left open for examination in future proceedings. It also granted liberty to the Revenue to move an application for recalling the order if any of the appeals fall under the exceptions mentioned in paragraph 8 of the circular. The ratio is that appeals with a tax effect below the prescribed monetary limit in the CBDT circular should be withdrawn or not pressed, unless they fall under specific exceptions.
The High Court held that the appeals, having a tax effect less than Rs. 20 lac, which is the prescribed monetary limit for filing appeals before the High Court as per CBDT Circular No. 21/2015, deserved to be dismissed as not pressed. The court acknowledged that the circular applied retrospectively to pending appeals. It was clarified that the substantial questions of law raised in the appeals were left open to be examined in future appropriate proceedings. The Revenue was also granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the circular (e.g., constitutional validity challenges, Board's orders held illegal, revenue audit objections accepted, or additions relating to undisclosed foreign assets/bank accounts).
The High Court held that the appeals, having a tax effect less than Rs. 20 lac, which is the prescribed monetary limit for filing appeals before the High Court as per CBDT Circular No. 21/2015, deserved to be dismissed as not pressed. The court acknowledged that the circular applied retrospectively to pending appeals. It was clarified that the substantial questions of law raised in the appeals were left open to be examined in future appropriate proceedings. The Revenue was also granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the circular (e.g., constitutional validity challenges, Board's orders held illegal, revenue audit objections accepted, or additions relating to undisclosed foreign assets/bank accounts).
The High Court held that the appeals, having a tax effect less than Rs. 20 lac, which is the prescribed monetary limit for filing appeals before the High Court as per CBDT Circular No. 21/2015, deserved to be dismissed as not pressed. The court acknowledged that the circular applied retrospectively to pending appeals. It was clarified that the substantial questions of law raised in the appeals were left open to be examined in future appropriate proceedings. The Revenue was also granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions mentioned in the circular (e.g., constitutional validity challenges, Board's orders held illegal, revenue audit objections accepted, or additions relating to undisclosed foreign assets/bank accounts).
The High Court held that the appeals, with a tax effect less than Rs. 20 lac, were to be dismissed as not pressed, in light of CBDT Circular No. 21/2015 dated 10.12.2015. The Court noted that the circular applies retrospectively to pending appeals. It was clarified that the substantial questions of law raised in these appeals are left open for examination in future appropriate proceedings. The Revenue was granted liberty to move an application for recalling the order if the appeal fell under any of the exceptions specified in paragraph 8 of the circular. The operative direction was to dismiss the appeals as not pressed.
The High Court held that the appeals filed by the Revenue, with a tax effect indisputably less than Rs. 20 lac (which is the prescribed limit for filing appeals before the High Courts as per CBDT Circular No. 21/2015), deserve to be dismissed as not pressed. The Court noted that the Circular applies retrospectively to pending appeals. However, it clarified that the substantial questions of law raised in the appeals are left open to be examined in appropriate future proceedings. The Revenue was granted liberty to move an application for recalling the order if the appeal falls under any of the exceptions mentioned in the Circular dated 10.12.2015, such as challenges to constitutional validity or adverse judgments on Board's orders, instructions, or circulars, or where the addition relates to undisclosed foreign assets/bank accounts.