| Case ID |
39701dfd-0c77-437c-bf9d-4b977dbd4480 |
| Body |
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| Case Number |
M.A. Nos. 90 AND 91 OF 2000 |
| Decision Date |
Sep 15, 2008 |
| Hearing Date |
|
| Decision |
The Patna High Court dismissed the appeals filed by the Commissioner of Income Tax on the grounds that the tax effect in both cases was less than Rs. 50,000, which was in violation of the Central Board of Direct Taxes' notification dated October 28, 1992. The court emphasized that the notification applies to both references and appeals, and since Section 260A of the Income-tax Act was introduced later, the appeals were deemed incompetent. The court rejected the argument that the notification only barred references and not appeals, reinforcing the statutory nature of the CBDT's instructions. No costs were ordered in the dismissal of these appeals. |
| Summary |
In the case of Commissioner of Income Tax v. Uma Kant Mishra, the Patna High Court addressed the applicability of the Central Board of Direct Taxes' notification regarding monetary limits for filing appeals. The court ruled that the notification, which prohibits making references when the tax effect is less than Rs. 50,000, also applies to appeals. This case revolves around the interpretation of Sections 260A, 234A, and 234B of the Income Tax Act, 1961. The High Court's dismissal of the appeals highlights the importance of adhering to the CBDT's guidelines, which are designed to streamline tax litigation and reduce unnecessary burden on the judiciary. The decision reinforces the legal principle that monetary limits set by the CBDT have a binding effect on tax matters, ensuring consistency and clarity in the appeals process. This ruling is significant for tax professionals and advocates as it clarifies the procedural requirements for filing appeals in income tax cases, emphasizing compliance with established guidelines. |
| Court |
Patna High Court
|
| Entities Involved |
Not available
|
| Judges |
Chandramouli Kr. Prasad,
Dr. Ravi Ranjan
|
| Lawyers |
Harshwardhan,
K N. Pandey,
Vikash Jain
|
| Petitioners |
Commissioner of Income Tax
|
| Respondents |
Uma Kant Mishra
|
| Citations |
2009 SLD 1027,
(2009) 316 ITR 229
|
| Other Citations |
CIT v. Uma Kant Mishra [2009] 316 ITR 229 (Pat.)
|
| Laws Involved |
Income Tax Act, 1961
|
| Sections |
260A,
234A,
234B
|