Itta/188/2006 Of The Commissioner Of Income Tax-I, Hyderabad v. Sri. Ahmed Alam Khan

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD WEDNESDAY, THE SIXTEENTH DAY OF NOVEMBERTWO 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: 188 OF 2006 Appeal Under Section 260 A of the lncome Tax Act, 1961 againstthe orderdated 28-8-2003 in ITA No. 250 I H I 01 (A.Y. 1997-98) on the file ofthe lncome Tax Appellate Tribunal, Hyderabad Bench A , Hyderabad preferredagainst the order dated 22-02-2001 in Appeal No. 172 / JCSR 2 / CIT (A) llU2000-01 on the file of the Commissioner of lncome Tax ( Appeals -lll )Hyderabad preferred against the order of the Joint Commissioner of lncomeTax , (Assts) Special Range -2 , Hyderabad dated 31-03-2000 in PAN / GIRNo. A -706 Between: The Commissioner Of lncome Tax-|, A.P. 1., Hyderabad. AND Sri. Ahmed Alam Khan, 1-7-140, Musheerabad, Hyderabad Counsel for the Appellant: Ms. K. MAMATA CHOWDARYCounsel for the Respondent: SRI MAMILLA ASHWIN REDDYThe Court delivered the following: Judgment ...APPELLANT ...RESPONDENT THE HON'BLE THE CHII)F .'USTICE UJJAL BH{TYANAND THE HON BLE SRI JUSI'ICE C.V.BHASKAR REDDY I.T.T.A.No.188 of 2OO6 JUDGMENT: lt'ti i E [tton'L)tt'ttn, ]t tt I r.r(:e Ujjat ]stutyan) Heard Ms. K.Mamatha Chowdary, learned StandingCounsel for Income Ta-x Department appearing for theappellant. 2. This appeal under Section 260A of the Income TaxAct, 1961 (briefly, the Act'hereinafter), has been preferredby the Revenue as the appr:llant against the order dated2A.O8.2OO3 passed by the Income Tax Appellate Tribunal,Hyderabad Bench 'A', Hyderabad (Tribunal),1ltI.T.A.No.250 /Hyd/2OO3 lor the assessment year 1997-98. 3. Ms. K.Mamatha Chowdary, learned Standingcounsel fairly submits that tex effect in this appeal is belowthe monetary limit for filing appeal. 4. Central Board of Direct Taxes (CBDT) has issuedCircular No. l7 <>f 2019, drtt,:cl 08.08.2019, amending the previous Circular No.3 of 20 18, dated 11.O7.2OlB, byfurther enhancing the monetar5z limits for filing appeals bythe Income Tax Department before the Income TaxAppellate Tribunals, High Courts and Supreme Court as ameasure for reducing litigation. In paragraph 2 of the saidcircular we find that the monetary limit fixed for filing anappeal before the High Court is Rs. l.0O crore. 5. Therefore, the appeal filed by the Department isdismissed in terms of the aforesaid Circular No. 17 of 2019,dated 08.08.2019. However, if the appeal comes within theexception under paragraph 10 of Circular No.3 of 2018, itwould be open to the Income Tax Department to seekrevival of the appeal. Miscellaneous applications pending, if any, shallstand closed. However, there shall be no order as to costs.stand closed. However, there shall be no order as to costs. Sal-s.s.cxlRINJEEVlJOINT REGISTRARU{-sPcr/d(lbrrrcen //TRUE coPY// To, '1. The lncome Tax Appetlate [Tribunal, ][Hyderabad ][Bench'A" ][Hyderabad'] 2. The Commissioner [of ][lncome ][Tax ][( ][Appeal ][- ][lll)' ][Hyderabad'] 3.TheJointCommissioneroflncometax(Assts),SpecialRange-2,Hyderabad.Hyderabad. 4, One CC to Ms [K Mamata Chowdary, ] [for ][lncome ][Tax ][Department']A*ECF [oPUc]A*ECF [oPUc] 5. One CC to [Sri Mamilla ][Ashwin Reddy' ][Advocate ] 6. Two GD CoPiesC.*- \ HIGH COURT DATED:1 611112022 1 [aE ] 14-o,(i'to:}JUDGMENTO3 [ JAi,l [2023]I*ITTA.No.188 of 2006 zir.., - - DISMISSING THE ITTA \0t@&!a--\