Arvand D. Khatrikar v. Union of India

Parties Involved

Facts Summary

The appellant, Arvand D. Khatrikar, filed an appeal against the order of the Commissioner of Income Tax (Appeal) dated 19.01.2024. The Central Board of Direct Taxes (CBDT) issued Circular No. 9/2024 on 17.09.2024, modifying the limit for filing appeals to the appellate tribunal to Rs. 60 lakh. The appellant's tax liability was Rs. 56,98,704, which is below the revised limit. The appellant argued that the appeal should not be dismissed as it falls under the exemption clause. The tribunal considered the submissions and found that the appeal was filed within the stipulated time and the tax liability was below the revised limit.…

Legal Issues

• 1. Whether the appeal should be dismissed as it falls below the revised limit for filing appeals?

Judgment Outcome

Decided in favour of Revenue.

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