{"id":353590,"date":"2025-07-16T17:30:55","date_gmt":"2025-07-16T12:00:55","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=353590"},"modified":"2025-07-21T09:38:00","modified_gmt":"2025-07-21T04:08:00","slug":"bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/","title":{"rendered":"Know why Bombay HC disposed of Income Tax Appeal involving tax effect less than Rs. 2 crores; cites CBDT Circular"},"content":{"rendered":"
\n

Bombay High Court:<\/span> The instant appeal was filed by the Revenue (\u2018appellant\u2019) and was properly instituted. However, the assessee prayed for it to be withdrawn on account of Central Board of Direct Taxes (\u2018CBDT\u2019) Circular No. 5 of 2024 (\u20182024 Circular\u2019). The Division Bench of M.S. Sonak and Jitendra Jain, JJ., observed that since the 2018 Circular was superseded by the 2024 Circular and the tax effect involved was less than Rs 2 crore, therefore the appeal stood disposed of on account of the tax effect.<\/p>\n

The tax effect in the present appeal was Rs 12,11,053. It was submitted by the appellant that the appeal filed on 26-9-2018 was properly instituted as it fell under an exception as provided in Paragraph 10(c) of the CBDT Communication dated 20-8-2018 read with the 2018 Circular dated 11-7-2018, and that the appeals where the department had accepted the revenue audit objection, were not liable to be withdrawn based on the tax effect involved. It further submitted that the appeal did not involve any estimation of additions on account of bogus purchases.<\/p>\n

However, the assessee contended that the 2024 Circular dated 15-3-2024 superseded both CBDT communication as well as the 2018 Circular. Therefore, there was no similar exception existing upon which the appellant could rely. It also submitted that the ceiling of tax effect was raised to Rs 2 crore by the 2024 Circular and since the tax effect involved was admittedly below the limit, the appeal should not be allowed.<\/p>\n

The main issue involved in the case was whether the appeal which initially fell under the exception to the Circular prescribing monetary limits for filing of appeals was now liable to be disposed of as withdrawn considering the 2024 Circular. The Court observed that the exception in Paragraph 10 (c) in the CBDT communication read with 2018 Circular was not reflected in the 2024 Circular, which also raised the tax effect ceiling to Rs. 2 crores, therefore, even though this appeal might have been properly instituted, it was liable to be dismissed. Consequently, the Court, deciding in favor of the assessee, ordered the appeal to be disposed of on account of the tax effect.<\/p>\n

[CIT v. Sulzer Pumps India Ltd., 2025 SCC OnLine Bom 2646<\/a>, decided on 16-4-2025<\/span>]<\/p>\n

\n

Advocates who appeared in this case:<\/p>\n

For the Appellant:<\/span> Suresh Kumar.<\/p>\n

For the Respondent:<\/span> Apurva Chaudhary.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

The assessee submitted that the tax effect in this appeal is below Rs. 2 crores and CBDT Circular 5 of 2024 does not include any exceptions like the one in Board’s communication dated 20-8-2018.<\/p>\n","protected":false},"author":67011,"featured_media":353593,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[2569,67612,85406,85407,67938,71533,85411,85409,85410,85408],"class_list":["post-353590","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-highcourts","tag-Bombay_High_Court","tag-cbdt-circular","tag-circular-no-3-of-2018","tag-circular-no-5-of-2024","tag-justice-jitendra-jain","tag-justice-m-s-sonak","tag-low-tax-effect","tag-paragraph-10c-of-the-cbdt-communication","tag-revenue-audit-objection","tag-tax-effect"],"yoast_head":"\nBom HC dismisses appeal; cites CBDT circular, low tax effect|SCC Times<\/title>\n<meta name=\"description\" content=\"Bombay High Court disposed of the appeal on account of tax effect involved being less than the monetary ceiling of Rs 2 crore prescribed by the 2024 CBDT Circular.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/bombay-hc-disposes-income-tax-appeal-cbdt-circular-low-tax-effect\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Know why Bombay HC disposed of Income Tax Appeal involving tax effect less than Rs. 2 crores; 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Vide Circular No.22\/2019 dated 30-08-2019, CBDT has consolidated all the circulars\/clarifications issued on this subject for the ease of compliance of Start-up entities. The present circular inter alia highlights the following:- Simplification of\u2026","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":268812,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/22\/when-can-loss-due-to-embezzlement-be-allowed-as-a-deduction-in-computation-of-income-tax-itat-elucidates\/","url_meta":{"origin":353590,"position":2},"title":"When can loss due to embezzlement be allowed as a deduction in computation of income tax? ITAT elucidates","author":"Editor","date":"June 22, 2022","format":false,"excerpt":"Income Tax Appellate Tribunal (ITAT), Bangalore: The coram of N.V. 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Pursuant to the Budget announcement, the Direct Tax Vivad se Vishwas Bill, 2020 (hereinafter called Vivad se Vishwas) was introduced in the Lok Sabha on 05-02-2020\u2026","rel":"","context":"In "Hot Off The Press"","block_context":{"text":"Hot Off The Press","link":"https:\/\/www.scconline.com\/blog\/post\/category\/news\/hot_off_the_press\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":69991,"url":"https:\/\/www.scconline.com\/blog\/post\/2016\/09\/16\/direct-tax-dispute-resolution-scheme-2016-can-be-availed-up-to-31st-december-2016\/","url_meta":{"origin":353590,"position":5},"title":"Direct Tax Dispute Resolution Scheme, 2016 can be availed up to 31st December, 2016","author":"Saba","date":"September 16, 2016","format":false,"excerpt":"Direct Tax Dispute Resolution Scheme, 2016 which has come into force from 1st June, 2016, can be availed up to 31st December, 2016.\u00a0Litigation is a scourge for a tax friendly regime. 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