Sjc/192/1993 Of Commissioner Of Income Tax v. Dolagobinda Rath

Order No. 11. IN THE HIGH COURT OF ORISSA AT CUTTACK SJC No.192 of 1993 Commissioner of Income Tax, Orissa Range …. Appellant Mr. Avinash Kedia, Junior Standing Counsel -versus- …. Respondent Sri Dola Govinda Rath CORAM: THE HON’BLETHE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN ORDER 23.09.2025 1. This is an application under Section 256(2) of the Income Tax Act, 1961 for reference on question of law arising out of an order dated 14[th] December, 1992 in ITA No.245(CTK)/1988 pertaining to the Assessment Year 1985-86. 2. Mr. Avinash Kedia, learned Junior Standing Counsel appearing for the Department submitted that the tax effect in the present matter is less than the monetary limit specified in Circular No.5/2024 (F.No.279/Misc.142/2007-ITJ(Pt.), dated 15[th] March, 2024 as amended by the Circular No.09/2024 (F.No.279/Misc./M-74/2024-ITJ), dated 17[th] September, 2024 issued by the Government of India, Ministry of Finance, Department of Revenue in Central Board of Direct Taxes. 2.1. He placed reliance on paragraph-4.1 of the Circular dated 15[th]March, 2024, which reads as under:- “4.1. Appeals/SLPs, not falling in the exceptions as detailed in para 3 above, shall not be filed in cases where the tax effect does not exceed the monetary limits given hereunder: 4.2. 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.” 2.2. He submitted that monetary limit stood amended vide paragraph-2 of the Circular dated 17[th] September, 2024, which is quoted hereunder:- 2.3. Therefore, he submitted that the present matter may be disposed of in terms of the aforesaid circulars. 3. Considering the aforesaid submission made by the learned Junior Standing Counsel appearing for the Department and after going through the records, it is revealed that the tax effect involved in the present matter is much less than the monetary limit specified in the aforesaid Circulars. 3.1. Accordingly, the SJC is disposed of leaving the question of law as raised by the Income Tax Department open. (Harish Tandon) Chief Justice MRS/Laxmikant (M.S. Raman) Judge Signature Not Verified Digitally SignedSigned by: LAXMIKANT MOHAPATRADesignation: Senior StenographerReason: AuthenticationLocation: High Court of Orissa, CuttackDate: 24-Sep-2025 20:02:44