ACIT (CENTRAL), UJJAIN, UJJAIN vs. SHRI YOGENDRA SINGH KIMTEE, INDORE

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ITA 811/IND/2019Status: DisposedITAT Indore03 June 2020AY 2017-183 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable as the tax effect was below the monetary limit prescribed by the CBDT circulars. The Tribunal dismissed the appeal without going into the merits.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The appeal was filed for the assessment year 2017-18. The ITAT noted that the tax effect in the appeal was below the prescribed limit.

What were the issues?

Whether the Revenue's appeal is maintainable when the tax effect is below the prescribed monetary limit set by CBDT circulars.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

आदेश 03.06.2020 को खुले �यायालय म� उ�घो�षत �कया गया है ।

ह�ता/- ह�ता/- (कुल भारत) (मनीष बोरड) �या�यक सद�य लेखा सद�य �दनांक : 03.06.2020 ��त�ल�प : अपीलाथ�, ��यथ�, आयकर आयु�त (अपील), आयकर आयु�त, �वभागीय ��त�न�ध, गाड� फ़ाइल

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