Assistant Commissioner Of Income Tax, Raipur, Chhattisgarh v. Betul Oils And Flors Ltd. Raipur, Chhattisgarh

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR MCC No. 582 of 2013 Assistant Commissioner of Income Tax, Raipur, Chhattisgarh ---- Petitioner Versus Betul Oils and Flors Ltd. Raipur, Chhattisgarh ---- Respondent (Cause-title taken from Case Information System) For Applicant For Respondent : Ms. Naushina Afrin Ali, Advocate.:None. Hon'ble Shri Arup Kumar Goswami, Chief Justice Hon'ble Shri Gautam Chourdiya, JudgeJudgment on Board Per Arup Kumar Goswami, Chief Justice09.03.2022 Heard Ms. Naushina Afrin Ali, learned counsel for the applicant. 2.Registry has pointed out that no application for condonation ofdelay in support of restoration of the petition, registered as TAXC No.3559 of 2009, which was dismissed by the Registry on 01.04.2010 inview of an order of this Court dated 21.01.2010, wherein this Court hadobserved that if the defect pointed out by the Registry was not removedwithin the stipulated period of three weeks, appeal would stand dismissedautomatically without reference to the Bench, is filed. Hem 3.In view of the order proposed to be passed in view of submission ofMs. Ali, there is no necessity of filing any such application in support ofthe restoration petition. 4.Ms. Ali submits that the writ petition was filed in connection withassessment year 2000-2001 for an amount of Rs.18,31,510/-. She hassubmitted that in view of the notification issued by the Government ofIndia, Ministry of Finance, Department of Revenue, Central Board ofDirect Taxes, dated 08.08.2019, the application registered as TAXC No.3559 of 2009 is not maintainable as the monetary limit for filing an appealin income tax cases so far as the High Court is concerned is Rs.1 crore.She further points out that prior to the aforesaid notification, anothernotification was issued on 11.07.2018, whereby, while fixing the monetarylimit at Rs.50 lac, it was indicated that the same would have effect inrelation to pending cases as well. 5.In view of the submissions made, there is no point in restoration ofthe petition, which was dismissed on default. 6.Taking that view, MCC No. 582 of 2013 is dismissed. Sd/- Sd/- (Arup Kumar Goswami) (Gautam Chourdiya) Chief Justice Judge