HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No.88/2019 Principal Commissioner Of Income Tax-I, New Central Revenue Building, Statue Circle, Jaipur (Raj) Appellant Versus M/s Mahindra World City (Jaipur) Ltd., 411, Neelkanth Road, Bhawani Singh Road, C-Scheme, Jaipur Respondent For Appellant(s) : Mr. Anuroop Singhi with Mr. Tarun Solanki and Mr. Amitabh Jatav HON'BLE ACTING CHIEF JUSTICE HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA Judgment 03/10/2019 Learned counsel for appellant has placed before this Court copy of instructions dated 08 th August, 2019, issued in furtherance of Circular No.3 of 2018 dated 11.07.2018 of Central Board of Direct Taxes (the Board) and its amendment dated 20th August, 2018 vide which monetary limits for filing of income tax appeals by Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court have been specified. Para 2 of instructions dated 8th August, 2019, mentions that as step towards further management of litigation, it has been decided by Board that monetary limits for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of Circular (2 of 2) [ITA-88/2019] mentioned above and accordingly, table for monetary limits specified in Para 3 of Circular shall read as follows:- S.No. Appeals/SLPs in Income-tax matters Monetary Limit (Rs.) 1. Before Appellate Tribunal 50,00,000 2. Before High Court 1,00,00,000 3. Before Supreme Court 2,00,00,000 Learned counsel for appellant submits that monetary limit in this appeal is less than prescribed amount. In view of above, present appeal is dismissed in light of aforesaid instruction. (NARENDRA SINGH DHADDHA),J (MOHAMMAD RAFIQ),Acting CJ //Jaiman//35 Principal Commissioner of Income-tax-I, Jaipur v. Mahindra World City (Jaipur) Ltd