DCIT, CENTRAL-1, INDORE vs. HARSH JAIN, INDORE

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ITA 883/IND/2018Status: DisposedITAT Indore21 January 2020AY 2014-153 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect in the disputed matter was below the prescribed limit of Rs. 50 lakhs. Therefore, the Revenue was not required to pursue the appeal. The appeal filed by the Revenue was dismissed as not maintainable.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). During the hearing, the assessee's counsel argued that the tax effect was below the prescribed limit, and thus the appeal should not have been filed by the department. The revenue representative could not controvert this fact.

What were the issues?

Whether the appeal filed by the Revenue is maintainable when the tax effect is below the monetary limit prescribed by CBDT circulars, and whether such circulars are binding on the department.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

आदेश 21.01.2020 को खुले �यायालय म� उ�घो�षत �कया गया है। ह�ता/- ह�ता/- (मनीष बोरड) (कुल भारत) लेखा सद�य �या�यक सद�य �दनांक : 21.01.2020 ��त�ल�प : अपीलाथ�, ��यथ�, आयकर आयु�त (अपील), आयकर आयु�त, �वभागीय ��त�न�ध, गाड� फ़ाइल

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