The Commissioner of Income-tax, Nagpur v. Ravindra Ganpatlal Sananda
[Citation -2017-LL-0607-100]

Citation 2017-LL-0607-100
Appellant Name The Commissioner of Income-tax, Nagpur
Respondent Name Ravindra Ganpatlal Sananda
Court HIGH COURT OF BOMBAY AT NAGPUR
Relevant Act Income-tax
Date of Order 07/06/2017
Judgment View Judgment
Keyword Tags tax effect • monetary limit
Bot Summary: In supersession of the above instruction, it has been decided by the Board that department appeals may be filed on merits before Appellate Tribunal and high Courts and SLP before the Supreme Court keeping in view the monetary limits and conditions specified below 2 196itl94. Filing of appeal in such cases is to be decided on merits of the case. Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed. Appeals before the Supreme Court will be governed by the instructions on this subject, operative at the time when such appeal was filed. Mr.S.N. Bhattad, learned Counsel states that the tax effect involved in the present appeal is Rs.4.74 Lacs. In the above view, he has been instructed to withdraw the present appeal in accordance with the above Circular No.21 of 2015. Accordingly, the appeal is dismissed as 'withdrawn'.


IN HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR Income Tax Appeal No.94 of 2004 (The Commissioner of Income Tax, Nagpur .vs. Ravindra Ganpatlal Sananda) Office Notes, Office Memoranda of Coram, appearances, Court's orders or directions Court's or Judge's orders. and Registrar's orders Mr.S.N.Bhattad, Advocate for Appellant. CORAM : M.S.SANKLECHA & MANISH PITALE, JJ. DATE : 7.6.2017. This appeal under Section 260A of Income Tax Act, 1961 (Act) by Revenue relates to assessment for Block period from 1.4.1990 to 27.2.2001. 2. Mr.S.N.Bhattad, learned Counsel for appellant/revenue invites our attention to Central Board Direct Taxes Circular No.21 of 2015, dt.10.12.2015. In particular, our attention is drawn to following paragraphs of above Circular. 2. In supersession of above instruction, it has been decided by Board that department appeals may be filed on merits before Appellate Tribunal and high Courts and SLP before Supreme Court keeping in view monetary limits and conditions specified below 2 196itl94.04.odt 3. Henceforth, appeals/SLPs shall not be filed in cases where tax effect does not exceed monetary limits given hereunder : S.No. Appeals in Income- Monetary tax matters Limit (in Rs.) 1. Before Appellate 10,00,000/- Tribunal 2. Before High Court 20,00,000/- 3. Before Supreme 25,00,000/- Court It is clarified that appeal should not be filed merely because tax effect in case exceeds monetary limits prescribed above. Filing of appeal in such cases is to be decided on merits of case. 4 to 9 10. This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in High Courts/Tribunals. Pending appeals below specified tax limits in para 3 above may be withdrawn/not pressed. Appeals before Supreme Court will be governed by instructions on this subject, operative at time when such appeal was filed. 3 196 itl 94. 04.odt 3. Mr.S.N. Bhattad, learned Counsel states that tax effect involved in present appeal is Rs.4.74 Lacs. In above view, he has been instructed to withdraw present appeal in accordance with above Circular No.21 of 2015. 4. Accordingly, appeal is dismissed as 'withdrawn'. Refund of Court fees as per rules. JUDGE JUDGE jaiswal Commissioner of Income-tax, Nagpur v. Ravindra Ganpatlal Sananda
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