Assistant Commissioner Of Income Tax, Circle 1 (2), Raipurchhattisgarh.chhattisgarh v. Vijay Transmission Pvt. Ltd., Ring Road

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR MCC No. 628 of 2019 Assistant Commissioner Of Income Tax, Circle 1 (2), RaipurChhattisgarh.Chhattisgarh. ---- Applicant Versus Vijay Transmission Pvt. Ltd., Ring Road No. 2 Village -Godwara, Raipur Chhattisgarh.Godwara, Raipur Chhattisgarh. ---- Respondent For Applicant:-Shri Amit Chaudhary, Advocate Hon'ble Shri Prashant Kumar MishraHon'ble Shri Parth Prateem Sahu, JJ. Order On Board By Prashant Kumar Mishra, J. 16/09/2019 1. This MCC was preferred on 17.06.2019 for recalling of theorder dated 01.05.2019 in TAXC No.87 of 2018 by which wehave dismissed the appeal for the reason that the tax effectbeing less than Rs.50 Lacs, the appeal was notmaintainable due to the monetary limit fixed under the CBDTorder dated 01.05.2019 in TAXC No.87 of 2018 by which wehave dismissed the appeal for the reason that the tax effectbeing less than Rs.50 Lacs, the appeal was notmaintainable due to the monetary limit fixed under the CBDT MCC No. 628 of 2019circular dated 11.07.2018. At the time of filing, the groundraised in the MCC was that the notional income of theassessee was not added to the total tax/ liability. Onaddition of notional income, the consequent tax liabilitywould have crossed Rs. 50 Lacs, therefore, it was not hit bythe circular dated 11.07.2018. 2. After filing of the MCC, the CBDT has issued fresh circulardated 08.08.2019 enhancing the monetary limit for the HighCourt from Rs. 50 Lacs to Rs. 1 Crore. Admittedly, even ifthe notional income is added to the total income, the taxliability for the subject assessment year would still be lessthan Rs. 1 Crore, therefore, at present the appeal would notbe maintainable due to the subsequent CBDT circular dated08.08.2019.dated 08.08.2019 enhancing the monetary limit for the HighCourt from Rs. 50 Lacs to Rs. 1 Crore. Admittedly, even ifthe notional income is added to the total income, the taxliability for the subject assessment year would still be lessthan Rs. 1 Crore, therefore, at present the appeal would notbe maintainable due to the subsequent CBDT circular dated08.08.2019. 3. In view of the above, we are not inclined to entertain theMCC for recalling the order dated 01.05.2019.MCC for recalling the order dated 01.05.2019. 4. Accordingly, the MCC deserves to be and is herebydismissed.dismissed. SD/- SD/-(Prashant Kumar Mishra)(Parth Prateem Sahu) Judge Judge