High Court of Chhattisgarh · Judgments and reasoned final orders
The Deputy Commissioner of Income Tax-1(1), Bilaspur v. M/s. Raigarh Foods and Hotal Business Pvt. Ltd.
TAXC No. 11 of 2025 ·
Low-tax-effect disposal under section 268A and CBDT Circular dated 17.09.2024: Revenue's appeal (TAXC No. 11 of 2025) disposed of as tax liability is below Rs. 2 crore.
1. FACTS OF THE CASE
In TAXC No. 11 of 2025 filed by DCIT-1(1), Bilaspur against M/s. Raigarh Foods and Hotal Business Pvt. Ltd., Revenue's counsel submitted on 10.02.2025 that the tax liability was less than the Rs. 2 crore monetary threshold prescribed by the CBDT Circular dated 17.09.2024.
2. DISCUSSION BY THE COURT
Reproducing the CBDT Circular dated 17.09.2024 issued under section 268A, the Division Bench accepted the Revenue's prayer.
3. JUDICIAL DECISION
Disposed of TAXC No. 11 of 2025 in light of paragraph 5 of the CBDT Circular dated 17.09.2024.
4. OUTCOME
Assessee (low-tax-effect disposal) - Revenue's appeal disposed of under CBDT Circular dated 17.09.2024.
5. AKHB REVIEW POINT
AKHB analysis: low-tax-effect disposal under CBDT Circular dated 17.09.2024 (Rs. 2 crore threshold).
Source and verification
4-page official High Court of Chhattisgarh judgment PDF (20250210_CGHC010416812024.pdf).
Original PDF: 4 pages · SHA-256: 48e0392a5ed619e897523382a40c37b3358323ae33a60804ed5156d65b595069
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies sections 260A and 268A of the Income-tax Act, 1961 read with CBDT Circular dated 17.09.2024. Income-tax Act, 2025 equivalence is not verified.
Full primary judgment PDF read page-by-page and verified against the AKHB Google Drive repository. Comprehensive subsequent judicial treatment has not been independently verified.
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General research only. Read the complete judgment and verify applicable law and subsequent treatment before reliance.