ACIT, CIRCLE- 1, DIBRUGARH vs. DEHA ASSAM TEA CO. PRIVATE LIMITED, DIBRUGARH

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ITA 44/GTY/2022Status: DisposedITAT Guwahati07 June 2023AY 2018-193 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the case did not fall under any exception clause as there was no challenge to constitutional validity or any Board's order being held illegal. Therefore, the appeal was not maintainable due to low tax effect.

What were the facts?

The revenue filed an appeal before the ITAT. The assessee argued that the tax effect was below the monetary limit for appeals. The revenue contended it fell under an exception clause for adverse judgments.

What were the issues?

Whether an appeal is maintainable before the ITAT when the tax effect is below the prescribed monetary limit, and if the case falls under any exception to this rule.

Which sections of the Income-tax Act were involved?

Section 268A,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “GUWAHATI BENCH, GUWAHATI

Before: Shri Sanjay Garg & Shri Girish Agrawal

order

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