Income Tax Officer-3(2) vs Ramdev Mandani Huf
2022 Latest Caselaw 7611 Chatt

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                                                                                    NAFR

                       HIGH COURT OF CHHATTISGARH, BILASPUR

                                       TAXC No. 37 of 2022

             Income Tax Officer-3(2), Raipur, District : Raipur, Chhattisgarh
                                                                             ---- Appellant
                                             Versus
             Ramdev Mandhani HUF, C - 295, Shailendra Nagar, Raipur, District :
             Raipur, Chhattisgarh
                                                                          ---- Respondent

(Cause Title taken from Case Information System)

For Appellant : Mr. Amit Chaudhary, Advocate.

For Respondent : None

Hon'ble Mr. Arup Kumar Goswami, Chief Justice

Hon'ble Mr. Arvind Singh Chandel, Judge

Judgment on Board Per Arup Kumar Goswami, Chief Justice

15/12/2022 It is submitted by Mr. Amit Chaudhary, learned counsel, appearing for the

appellant that as the value of the appeal is Rs. 14,35,500/-, this appeal under

Section 260A of the Income Tax Act, 1961 will not be maintainable in view of the

Circular No. 17/2019, issued by Memo No. F.No.279/Misc.142/2007-ITJ(Pt.),

Government of India, Ministry of Finance, Department of Revenue, Central

Board of Direct Taxes, Judicial Section, dated 08.08.2019, whereby monetary

limit for preferring an appeal before the High Court is fixed at Rs. 1,00,00,000.00.

2. In view of the above submission, the appeal is dismissed as not

maintainable.

                          Sd/-                                     Sd/-
                 (Arup Kumar Goswami)                   (Arvind Singh Chandel)
                     CHIEF JUSTICE                              JUDGE
Amit