Facts of the Case

The Revenue had filed multiple income-tax appeals before the Delhi High Court.

The tax effect involved in each appeal was less than Rs. 4 lakhs.

The Court examined the maintainability of the appeals in light of CBDT Circular No. 5/2008.

Issues Involved

Whether the Revenue appeals were maintainable when the tax effect in each case was below the monetary limit prescribed under CBDT Circular No. 5/2008?

Petitioner’s (Appellant Revenue’s) Arguments

The specific arguments of the Revenue are not recorded in the uploaded order.

Respondent’s Arguments

The specific arguments of the respondents are not recorded in the uploaded order.

Court Findings / Order

The Delhi High Court observed that the tax effect in each of the appeals was much less than Rs. 4 lakhs.

Having regard to CBDT Circular No. 5/2008, the Court was not inclined to entertain the appeals.

Accordingly, all the appeals were dismissed.

Important Clarification

The order is a short disposal order and does not discuss the merits of the underlying tax dispute.

The dismissal was based on the low tax effect and the monetary limit prescribed under CBDT Circular No. 5/2008.

The uploaded order does not contain detailed facts, legal reasoning, or party names.

Sections Involved

Income-tax Act, 1961 – Appeal Provisions (Specific Section Not Mentioned in the Uploaded Order)

CBDT Circular No. 5/2008 relating to monetary limits for filing departmental appeals.

Link to download the order -

https://delhihighcourt.nic.in/app/case_number_pdf/2009:DHC:7169-DB/AKS03082009ITA8802007_142158.pdf

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