IN THE HIGH COURT OF JHARKHAND AT RANCHI
Tax Appeal No.16 of 2000(R)
Commissioner of Income Tax, Central Revenue Building, Ranchi ... Appellant
Versus
Sri Prahlad Rai Singhania (H.U.F.) ... .... ..... ... Respondent
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CORAM: HON'BLE MR. JUSTICE PRAKASH TATIA
HON'BLE MR. JUSTICE D.N. UPADHYAY
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For the Appellant: Mr. Deepak Roshan, Sr. S.C. (Income Tax)
For the Respondent: Mr. M.S. Mittal, Sr. Advocate
Mr. N.K. Pasari, Advocate
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09 /28.04.2011
With respect to the fact that the Revenue Department has already issued
circular providing that in certain matters appeal will not be preferred and for that
purpose pecuniary limit has been given out by Rs. 2 lakhs for appeal in the High
Court under Section 260 A and reference under Section 256 (2) of the Income
Tax Act, 1961 whereas in the present case the involvement of revenue is only
Rs.1,37,000/- which is below the pecuniary limit prescribed in the circular dated
27.03.2000, therefore, this appeal is dismissed on this ground alone.
(Prakash Tatia, J.)
(D.N. Upadhyay, J.)
NKC