Chattisgarh High Court
The Deputy Commissioner Of Income Tax vs Rajendra Kumar Agrawal on 30 June, 2025
Author: Sanjay K. Agrawal
Bench: Sanjay K. Agrawal
1
2025:CGHC:28828-DB
Digitally
signed by
AJAY KUMAR
DWIVEDI
Date: NAFR
2025.07.01
11:30:08
+0530
HIGH COURT OF CHHATTISGARH AT BILASPUR
TAXC No. 71 of 2025
The Deputy Commissioner Of Income Tax, 1(1), Raipur Chhattisgarh.
... Applicant.
versus
Rajendra Kumar Agrawal Agrawal Trading Co. H. No. 6, Gandhi Chowk, Neora
Raipur Chhattisgarh - 493114, Pan Acipa5919l.
... Respondent.
For Appellant : Shri Ajay Kumrani, Advocate appears on behalf of
Shri Amit Chaudhari, Advocate.
Division Bench
Hon'ble Shri Justice Sanjay K. Agrawal &
Hon'ble Shri Justice Deepak Kumar Tiwari
Judgment on Board
(30.06.2025)
Sanjay K. Agrawal, J.
1. When case is taken for hearing learned counsel for the
appellant would submit that the Government of India,
Ministry of Finance has issued a new circular dated
17.09.2024, in which monetary limits for filing
Income Tax Appeals by the department before the
High Court has been enhanced to Rs.2 Crores,
whereas in the present case the tax liability of assess is
less than Rs.2 Crore. Therefore, in light of aforesaid
circular dated 17/09/2024, the present appeal may be
disposed of finally.
2. The said prayer appears to be fair and reasonable.
3. For ready reference, relevant paragraphs of said circular
dated 17/09/2024 is quoted hereinbelow:
"1. Reference is invited to Circular
No.5/2024(F.No.279/Misc.142/2007-
ITJ(Pt)) dated15.03.2024 of Central
Board of Direct Taxes (the 'Board')
vide which monetary limits for filing of
income tax appeals by the Department
before Income Tax Appellate Tribunal,
High Courts and SLP/appeals before
Supreme Court have been specified.
Further, exceptions to the monetary
limits were also specified vide paras
3.1 and 3.2 of the said Circular.
2. As a step towards management of
litigation, it has been decided by the
Board to revise the monetary limits for
filing of appeals in Income-tax cases as
stated in Para 4.1 of the
aforementioned Circular as follows:-
S.No Appeals/SLPs in Monetary Limit
Income-tax (Tax effect in
matters Rs.)
1. Before Income Tax 60 lakh
Appellate
Tribunal
2. Before High Court 2 crore
3. Before Supreme 5 crore
Court
3. Monetary limits given in paragraph
2 above with regard to filing
appeal/SLP shall be applicable to all
cases including those relating to
TDS/TCS under the Income-tax Act,
1961 with exceptions as per paras 3.1
and 3.2 of Circular No 5/2024 dated
15.03.2024, where the decision to
appeal/file SLP shall be taken on
merits, without regard to the tax effect
and the monetary limits.
4. It is clarified that an appeal should
not be filed merely because the tax
effect in a case exceeds the monetary
limits prescribed above. Filing of
appeal in such cases is to be decided
on merits of the case. The officers
concerned shall keep in mind the
overall objective of reducing
unnecessary litigation and providing
certainty to taxpayers on their
Income-tax assessments while taking
a decision regarding filing an appeal.
5. The modifications shall come into
effect from the date of issue of this
Circular. This Circular will apply to
SLPs/appeals to be filed henceforth
in SC/HCs/Tribunal. It shall also
apply to the SLPs/ appeals pending
before Supreme Court/High
Courts/Tribunal, which may
accordingly be withdrawn.
6. The above may be brought to the
notice of all concerned.
7. This issues under section 268A of
the Income- tax Act, 1961.
8. Hindi version will follow."
4. In view aforesaid submission of learned counsel for the
appellant where monetary limit (tax liability) in the present
case is less than Rs.2 Crores therefore, in light of aforesaid
circular (Para-5) dated 17/09/2024, the instant Tax Case
stands disposed of.
Sd/- Sd/-
(Sanjay K. Agrawal) (Deepak Kumar Tiwari)
Judge Judge
Ajay
