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of <h1>Income Tax Appeal Dismissed as Tax Liability Falls Below Rs. 2 Crores Threshold Specified in Government Circular</h1> <h3>The Deputy Commissioner of Income Tax Circle-1 (1), Raipur C.G. Versus Satpal Singh Sandhu</h3> HC disposed of income tax appeal based on GoI circular setting Rs. 2 Crores threshold for departmental appeals. Court emphasized avoiding unnecessary ... Maintainability of appeal on low tax effect - monetary limits for filing Income Tax Appeals by the department before the High Court - HELD THAT:- As monetary limit (tax liability) in the present case is less than Rs. 2 Crores, therefore, in light of aforesaid circular (Para-5) dated 17/09/2024, the instant Tax Case stands disposed of. The Chhattisgarh High Court, through Justice Sanjay K. Agrawal, disposed of the Income Tax appeal on the ground that the tax liability involved was less than Rs. 2 Crores, referencing the Government of India, Ministry of Finance circular dated 17.09.2024. This circular revised the monetary limits for filing Income Tax appeals by the Department, raising the threshold before the High Court to Rs. 2 Crores. The Court relied on the circular's directive that appeals should not be filed merely because the tax effect exceeds prescribed limits and emphasized that filing decisions must be made on the merits to reduce unnecessary litigation (Circular paras 4 and 5). The Court held that since the present case falls below the revised monetary limit, 'the instant Tax Case stands disposed of' in accordance with the circular issued under section 268A of the Income-tax Act, 1961.
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