2021 (5) TMI 558

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ICE SATISH CHANDRA SHARMA AND HON'BLE MR. JUSTICE S. VISHWAJITH SHETTY APPELLANT (BY SRI VIKRAM ADITYA HUILGOL, ADVOCATE) RESPONDENT (BY SRI ANIL KUMAR B., ADVOCATE), SRI R. DAKSHINA MURTY, SMT.M.MAHALAKSHI, ADVOCATE FOR SRI KS.NAVEEN KUMAR, ADVOCATE) JUDGMENT SATISH CHANDRA SHARMA. J., Regard being had to the similitude controversy involved in both the cases, they were heard analog....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....art circular dated 17.08.2011. Paragraph No.3 of the circular dated 17.08.2011, read as under: "3. Adverse judgments relating to the following should be contested irrespective of the amount involved: (a) Where the constitutional validity of the provisions of an Act or Rule is under challenge. (b) Where Notification/Instruction/Order or Circular has been held illegal or u....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... been stayed by the Hon'ble Supreme Court and stay is continuing. Therefore, the matter deserves to be remanded to the Tribunal or may be deferred. 6. This Court after hearing the learned counsel for the parties is of the opinion that in the present appeal there is no challenge to the constitutional validity of any provision of the Act or the Rule and therefore, as the monetary limit involved i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ecording that the disputed amount is only Rs. 68,630/-. The C.B.E. & C. Circular dated 17-8-2011 would not permit filing of appeals before the High Court involving tax effect of less than Rs. 10 lacs. Review is sought on the ground that this circular provides for certain exceptions, one of them being when the validity of the statute is in question. Admittedly, in the tax appeal, the validity of an....