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of <h1>Court upholds appeal dismissal due to monetary limit in tax dispute, clarifying statutory remedies.</h1> <h3>Commissioner of Income-tax, Mangaluru Versus Dinakar Ullal</h3> Commissioner of Income-tax, Mangaluru Versus Dinakar Ullal - TMI Issues:1. Appeal against order denying interest amount.2. Applicability of monetary limits to writ matters.3. Jurisdiction to challenge orders under Income-tax Act.Analysis:1. The appeal was filed by the Respondent-Revenue against an order setting aside the denial of interest amount of Rs. 2,41,505. The appellant argued on merits, while the respondent's counsel contended that the amount in question would be less than Rs. 2 Lakhs, making it too minimal for interference. The Court noted that the entire tax effect was indeed less than Rs. 2 Lakhs, leading to a decision not to interfere with the impugned order.2. The Income-tax Department argued that monetary limits do not apply to writ matters as per Circular No.5 of 2019. However, the Court disagreed, stating that the writ petition was filed due to the absence of an alternative remedy under the Income-tax Act. The Court clarified that if an alternative remedy existed, the appeal would be subject to the monetary limit. Since the assessee had no other recourse but to file a writ petition, the Revenue could not benefit from the Circular's protection in writ matters. Therefore, considering the tax effect being less than Rs. 2 Lakhs, the Court found it inappropriate to delve into the appeal's merits and subsequently dismissed it.3. The judgment underscores the importance of alternative remedies under the Income-tax Act and the limitations of invoking writ jurisdiction in the absence of such remedies. It clarifies that the protection of monetary limits under Circulars does not extend to cases where writ petitions are filed due to the lack of statutory appeal provisions. The decision emphasizes the need for a balance between statutory remedies and judicial recourse, ensuring fair treatment for both parties involved in tax disputes.
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