ASSISTANT COMMISSIONER OF INCOME TAX, ICHALKARANJI CIRCLE, ICHALKARANJI vs. JAINCO SYNTEX PVT.LTD, KOLHAPUR
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal dismissed the Revenue's appeal without going into the merits of the case. This was solely based on the low tax effect, which fell below the threshold set by the latest CBDT circulars.
What were the facts?
The Revenue filed an appeal against the CIT(A)'s order deleting additions made to the assessee's income. The tax effect involved in the appeal was less than the monetary limit prescribed by the CBDT for filing appeals.
What were the issues?
Whether the Revenue's appeal should be dismissed due to low tax effect as per CBDT circulars, irrespective of the merits of the case.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI D. KARUNAKARA RAO, AM & SHRI LALIET KUMAR, JM
ORDER
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