Page No.# 1/2 GAHC010050052024 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : ITA/10/2024 COMMISSIONER OF INCOME TAX (TDS), NER GUWAHATI, AAYAKAR BHAWAN, CHRISTIAN BASTI, G.S. ROAD, GUWAHATI- 781005. VERSUS RAMKY ECI JV 1B, MANDOVI APARTEMENTS, GNB ROAD, GUWAHATI- 781001, ASSAM. AND ITS OFFICE PLOT NO. A 12 AND 13 PANCHAVATI TOWNSHIP, MONIKONDA VILLAGE, HYDERABAD- 500089, TELANGANA. Advocate for the Petitioner : MR. S CHETIA, Advocate for the Respondent : , Page No.# 2/2 BEFORE HONOURABLE THE CHIEF JUSTICE HONOURABLE MR. JUSTICE N. UNNI KRISHNAN NAIR ORDER Date : 22.04.2025 (Vijay Bishnoi, CJ) Having taken into consideration of the amount involved in the present case being below the monetary limit of Rs. 2,00,00,000/-(Two Crore), the ITA appeal is liable to be dismissed as per the National Litigation Policy in view of the instruction dated 17th September, 2024, issued by the CBDT, Ministry of Finance, Department of Revenue, Govt. of India. It is hereby ordered accordingly. However, the question of law raised in this appeal is left open for appropriate decision in appropriate case. Judge Chief JUstice Comparing Assistant