The Assistant Commissioner Of Income Tax Central Circle v. Shri Rakesh Pandey H

HIGH COURT OF CHHATTISGARH, BILASPUR TAXC No. 86 of 2022 NAFR The Assistant Commissioner Of Income Tax Central Circle-1,, District : Raipur, Chhattisgarh The Assistant Commissioner Of Income Tax Central Circle-1,, District : Raipur, Chhattisgarh ---- Appellant Versus Shri Rakesh Pandey H. No. 5, Shankar Nagar Ward, Anupam Nagar,District : Raipur, ChhattisgarhDistrict : Raipur, Chhattisgarh ---- Respondent For Appellant : Shri Amit Chaudhari, Advocate Hon'ble Shri Goutam Bhaduri, Ag. CJ & Hon'ble Shri N.K. Chandravanshi, J Order on Board Per Goutam Bhaduri, Ag. CJ. 15/03/2023 1. Shri Amit Chaudhari, learned counsel for the appellant submits that the issue arising in this appeal is deletion of the addition of Rs. 41,93,900/-made by the Assessing Officer.issue arising in this appeal is deletion of the addition of Rs. 41,93,900/-made by the Assessing Officer. 2. It is submitted by him that this appeal under Section 260 A of the Income Tax Act, 1961 will not be maintainable, in view of the Circular No.17/2019 issued by Memo No. F. No. 279/ Misc. 142/2007 – ITJ Income Tax Act, 1961 will not be maintainable, in view of the Circular No.17/2019 issued by Memo No. F. No. 279/ Misc. 142/2007 – ITJ Jyoti (Pt.),Government of India, Ministry of Finance, Department of Revenue, Central Board Direct Taxes, Judicial Section, dated 08.08.2019, whereby monetary limit for preferring an appeal before the High Court is fixed at Rs.1,00,00,000.00. 3. In view of the above submission, the appeal is dismissed as not pressed. Sd/-Sd/- (Goutam Bhaduri) (N.K. Chandravanshi) ActingChief Justice Judge