Commissioner Of Income Tax v. Amar Nath Pandey

Patna High Court MA No.475 of 2006 dt.08-01-2016

IN THE HIGH COURT OF JUDICATURE AT PATNA

Miscellaneous Appeal No.475 of 2006 =========================================================== Commissioner of Income Tax Circle-1, Muzaffarpur......................... Appellant

Versus

Amar Nath Pandey, Motijheel, Muzaffarpur.............................. Respondents ======================================================================================= Appearance :

For the Appellant : Mrs. Archana Sinha Ms. Shalini Bihari For the Respondent : Mr. Ajay Kumar Rastogi CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE MR. JUSTICE SUDHIR SINGH ORAL JUDGMENT (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) Date: 08-01-2016 It is pointed out by learned counsels for the parties that the tax effect in the present matter is approximately Rs. 3, 10,000/-, whereas the limit for filing the appeal at the relevant time when the appeal was filed before the High Court was Rs.4,00,000/- only. It is further pointed out by learned counsel for the respondent that as per the latest Circular No. 21/2015 dated 10.12.2015 of the Central Board of Direct Taxes, the said limit has been further enhanced to Rs.20,00,000/- and the same shall apply retrospectively to pending appeals also apart from the appeals to be filed henceforth in High Courts/Tribunals with a clear instructions that pending appeals below the specified tax limit in paragraph No.3 may be withdrawn/not pressed.

In view of the earlier Circular, learned counsel for the appellantrevenue does not press the appeal and it is, accordingly, dismissed as not pressed.

V.P.Sinha/- (Ramesh Kumar Datta, J) (Sudhir Singh, J) U