Itta/153/2006 Of The Commissioner Of Income Tax-Iii, Hyderabad v. Smt. Surinder Kaur Malhotra, Hyderabad

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD WEDNESDAY, THE SIXTEENTH DAY OF NOVEIUBERTWO THOUSAND AND TWENTY TWO PRESENT THE HON'BLE THE CHIEF JUSTICE UJJAL BHUYANANDTHE HON'BLE SRI JUSTICE C.V. BHASKAR REDDY INCOME TAX TRIBUNAL APPEAL NO: 153 OF 2006 Appeal Under Section 260 (A) of the lncome Tax Act, 1961 against theorder dated 27 -11-2003 on the file of the lncome Tax Appellate Tribunal,Hyderabad Bench "8" Hyderabad in ITSS A. No. 48/Hyd/2003 for the BlockPeriod 1991-92 to 2000-01 and from 01-04-2000 to 20-07-2000 preferred againstthe order of the Commissioner of lncome Tax ( Appeals ) / Appellate AssistantCommissioner of lncome - tax dated 16-01-2003 in Appeal No.0175 ICC-4,Hyd/ CIT (A) -l / 02-03 preferred against the order of the Deputy Commissionerof lncome Tax Central Circle -4, Hyderabad in GIR No. S- 708 in PAN No.ACQPMO575 J Between: The Commissioner of lncome Tax-lll, Hyderabad., S/o.Gangadhar, Aged MajorOwner of Jeep No.AP 25F ['1895 ]R/o.H.No.9-B-134, Gajupet, Nizamabad. ...APPELLANT AND Smt. Surinder Kaur Malhotra, Hyderabad, 8-2-58417, Road No.9, Banjarahills,Hyderabad-34. ...RESPONDENT Counsel for the Appellant: SRI J.V. PRASAD SC FOR l.T. DEPARTMENTCounsel for the Respondent: SRI Y. RATNAKAR The Court delivered the following: Judgment THE HON ]:.E THE CHIEF JUSTICE UJJ.{L IIHIIYANAND THE HOT ELE SRI JUSTICE C.V.BHAISKAI:]1E]fDY I.T.T.A. No. 153 of 2OO6 JUDGMENT: ee [.,e ]Hon'bte the Chief JLtstice Lljjal Bhuqanl Heard Mr. .t.V.Prasad, learned Standing O,runsel, lncomeTax Departmenl for the appellant and Mr. Y.Iirrt nakzrr, learnedcounsel for the lspondent. 2. This tppeal has been preferred by the l,:)verrue as theappellant under lt:ction 260A of the Income Tax lrr:t, 1!)6 1 (brieflyreferred to herr n after as the 'Act'), assailing '1 Le legality andvalidity of the or 1:r dated 27.I1.2OO3 passed by the Income TaxAppellate Tribur rl, Hyderabad Bench 'B', Hyderalr:rcl (Tribunal) inI.T.S.S.A.No.48/ l1'd/2OO3 for the Block Peri,r,l l99l-92 to2000-0 1 ancl fro: r O 1.04.2000 to 20.O7 .2OOO 3. Mr. I.V.Prasad, learned Standing l,:ur:rsel fairlysubmits that ta] elfect in this appeal is belor,r, tlrc nronetar.,r limitfor filing appeal. 1 . Cent rl Board of Direct Taxes (CIil) f) has issuedCircular No.17 o :'O19, dated 08.08.2019, amendirrg the previousCircular No.17 o :'O19, dated 08.08.2019, amendirrg the previous I I 1 Circular No.3 of 20 18, dated I1.O7.2OlB, by further enhancing themonetary limits for liling appeals by the Income Tax Departmentbefore the Income Tax Appellate Tribunals, High Courts andSupreme Court as a measure for reducing litigation. In paragraph2 of the said circular we find that the monetary limit Iixed for filingan appeal before the High Court is Rs. 1.00 crore. 5. Therefore, tl-re appeal filed by the Department1Sdismissed in terms of the aforesaid Circular No.17 of 2019, dated08.08.2019. However, if the appeal comes within the exceptionunder paragraph 10 of Circular No.3 of 2018, it would be open tothe Income Tax Department to seek revival of the appeal. Nocosts. 6. Miscellaneous applications pending, if any, in thisappeal shall stand closed. t"'r"dti9['54'U+t-1XSECTION "P,"bFFICERbFFICER //TRUE COPY// SECTION "P,"bFFICERbFFICER Toi ] tn" tn*r" Tax [Appellate Tribunal, Hyderabad ][Bench ]["8" ][Hyderabad]z. rne Cor*issionei [6f lncome Tax ][( ][Appeals ])-l [, ][Hyderabad ].3. The Deputy Commissioner [of lncome ][Tax ][Central Circle ][- ][4' ][HyoeraDao']4. One Ci to-SRt J.V. [PRASAD, S.C' for ][l.T. ][Departnment ][ ]5. One CC to SRI [RATNAKAR, Advocate ]IOPUCI6. Two CD Copies PI-P${r HIGH COUF T DATED:161,, 112022 i::]::JUDGMENT1 [A-l'E ]C)A \,ilTTA.No.15l of 2006is',!' [j ]$t'lI1).i/= DISMISSIN( i THE ITTA WITHOUT COSl"S 1y