T.a./52/2011 Of Commissioner Of Income Tax Central v. Smt.veena Shah

IN THE HIGH COURT OF JHARKHAND AT RANCHI Tax Appeal No. 52 of 2011 The Commissioner of Income Tax (Central), Central Revenue Building, Bir Chand Patel Marg, P.O. & P.S. Kotwali, District- Patna… Appellant-Versus- Smt. Veena Shah, W/o Shri Pramod Prasad, R/o Gandhi Road, P.O, P.S. & District- Dhanbad ...Respondent --------- CORAM: HON'BLE MR. JUSTICE D. N. PATEL HON'BLE MR. JUSTICE AMITAV K. GUPTA --------- For the Appellant: Mr. Deepak Roshan, AdvocateFor the Respondent :Mr. Nawal Kishor Pandey, Advocate --------- 08/Dated: 1st February, 2016Oral OrderPer D.N. Patel, J.: 1. Counsels appearing for the parties submitted that the latest circular issued by the Central Board of Direct Taxes, i.e. CBDT Circular 21/2015 dated 10[th] December, 2015, gives revised monetary limits for filing appeals by the Income Tax Department before the Income Tax Appellate Tribunals and the High Courts and for filing S.L.P. before Hon'ble the Supreme Court. 2.As per the aforesaid circular, monetary limit with respect to High Courts has been enhanced to Rs.20 Lakhs. This circular provides for some exceptions enumerated in Paragraph No.10 thereof and looking to Paragraph No.10 thereof, it appears that aforesaid instructions contained in the Circular is to be applied retrospectively to the pending appeals before the High Courts. Photocopy of the aforesaid circular is taken on record. 3.Having heard counsels for both sides and looking to the Circular dated 10[th] December, 2015 and also looking to the facts that monetary limit involvedin the present case is less than Rs.20 lakhs and that the facts of this case do notfall within the purview of the exceptions pointed out at paragraph no.8 of the aforesaid circular, this appeal is dismissed. 4.Interim relief, if any, stands vacated. (D.N. Patel, J.) (Amitav K. Gupta, J.)