The Commissioner of Income-tax-II, Nagpur v. Dilip Motiyani - 2017-LL-0620-1

Citation	2017-LL-0620-1
Appellant Name	The Commissioner of Income-tax-II, Nagpur
Respondent Name	Dilip Motiyani
Court	HIGH COURT OF BOMBAY AT NAGPUR
Relevant Act	Income-tax
Date of Order	20/06/2017
Assessment Year	1988-89, 1989-90, 1990-91, 1991-92, 1992-93, 1993-94, 1994-95, 1995-96, 1996-97, 1997-98, 1998-99
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. Filing of appeal in such cases is to be decided on merits of the case. This instruction will apply retrospectively to pending appeals and appeals to be filed henceforth in High Courts/Tribunals. Pending appeals below the specified tax limits in para 3 above may be withdrawn/not pressed.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.Bhushan Mohta, learned Counsel for the Revenue, states that the tax effect involved in the present appeal is Rs.6 lakhs. In view of the C.B.D.T. Circular No.21/2015 dated 10.12.2015, he has been instructed to withdraw the present appeal.

IN HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH : NAGPUR Income Tax Appeal No. 71 of 2004 (The Commissioner of Income Tax-II, Nagpur .vs. Shri Dilip Motiyani, Nagpur) Office Notes, Office Memoranda of Coram, appearances, Court's orders or directions Court's or Judge's orders. and Registrar's orders Mr.Bhushan Mohta, Advocate for Appellant. CORAM : M.S.SANKLECHA & MANISH PITALE, JJ. DATE : 20.06.2017. 1. This appeal under Section 260-A of Income Tax Act, 1961 (Act) by Revenue relates to assessment for block period 1988-89 to 1998-99. 2. Mr.Bhushan Mohta, learned Counsel for Revenue invites our attention to Central Board Direct Taxes Circular (C.B.D.T.) 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 ITL71 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 ITL71 04.odt 3. Mr.Bhushan Mohta, learned Counsel for Revenue, states that tax effect involved in present appeal is Rs.6 lakhs. Therefore, in view of C.B.D.T. Circular No.21/2015 dated 10.12.2015, he has been instructed to withdraw present appeal. 4. Accordingly appeal is dismissed as withdrawn. 5. Refund of Court fees as per rules. JUDGE JUDGE halwai Commissioner of Income-tax-II, Nagpur v. Dilip Motiyani

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