Patna High Court
Income TaxversusGanga Carriers P Ltd.
- Decided
- Disposal
- DISMISSED
Holding
The appeal is not maintainable before the High Court as its pecuniary value is below the Rs. 2 crore threshold, and it is dismissed.
Summary
The Deputy Commissioner of Income Tax Central Circle-1 appealed to the Patna High Court challenging a tax assessment. The appellant argued that the pecuniary value of the appeal, Rs. 1,75,13,269, was below the Rs. 2 crore threshold prescribed for filing appeals before the High Court. The respondent relied on Circular No. 9 of 2024 issued by the Ministry of Finance, which fixes the monetary limit for High Court appeals at Rs. 2 crore. The Court examined whether the appeal was maintainable given the statutory monetary ceiling. Finding that the appeal’s value fell short of the required limit, the Court held the appeal was not maintainable and dismissed it, allowing the appellant to obtain a typed copy of the judgment for any other pending proceedings.
Issues considered
- Whether an appeal valued at Rs. 1,75,13,269 is maintainable before the Patna High Court under Circular No. 9 of 2024 which sets a Rs. 2 crore limit
Subjects
- maintainability
- pecuniary limit
- income tax appeal
- high court jurisdiction
- circular
- appeal dismissal
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Miscellaneous Appeal No.112 of 2021
======================================================
Deputy Commissioner of Income Tax Central Circle- 1, Patna.
... ... Appellant/s
Versus
Ganga Carriers P Ltd. Room no. 319 or 307 Ashiana Towers, Exhibition
Road, Patna.
... ... Respondent/s
======================================================
Appearance :
For the Appellant/s : Mrs. Archana Sinha, Sr. Advocate
For the Respondent/s : Mr. Ajay Kumar Rastogi, Sr. Advocate
Ms. Smriti Singh, Advocate
======================================================
CORAM: HONOURABLE MR. JUSTICE BIBEK CHAUDHURI
and
HONOURABLE MR. JUSTICE DR. ANSHUMAN
ORAL ORDER
(Per: HONOURABLE MR. JUSTICE BIBEK CHAUDHURI)
10 26-02-2026 It is submitted by the learned Senior Advocate on
behalf of the appellant that the pecuniary value of this appeal
does not exceed the permissible limit for which the Department
files appeal, in other words, the instant appeal is valued at Rs.
1,75,13,269/- (Rupees One Crore Seventy Five Lakhs Thirteen
Thousand Two Hundred and Sixty Nine) whereas appeals are
filed when the value of the appeal is more than 2 crores.
2. Learned Advocate on behalf of the respondent has
filed the relevant Circular No. 9 of 2024 passed by the
Government of India, Ministry of Finance, Department of
Revenue dated 17th September, 2024 where the monetary limit
of appeals to be filed before the High Court is fixed at Rs. 2
Patna High Court MA No.112 of 2021(10) dt.26-02-2026
2/2
crores.
3. Considering such position, he hold that this appeal
is not maintainable before this Court.
4. Therefore, the instant appeal is dismissed.
5. Learned Advocate, on record, on behalf of the
appellant is at liberty to take back the certified copy of the
impugned judgment to use the same in pending appeals, if any
in order to remove the defect.
6. The office is directed to do the needful on the
prayer made by the learned Advocate on record on behalf of the
appellant by replacing the certified copy of the judgment by a
typed copy.
(Bibek Chaudhuri, J)
( Dr. Anshuman, J)
Jyoti Kumari/-
U
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