THE ITO, 2(3), BHOPAL vs. SHRI VINOD GARG, SEHORE

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ITA 252/IND/2012Status: DisposedITAT Indore04 April 2019AY 2004-054 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect in the case was below Rs. 20 lakhs, making the Revenue's appeal not maintainable as per CBDT instructions. The Revenue failed to prove any exception to these instructions.

What were the facts?

The Revenue filed an appeal against an order of the Commissioner of Income Tax (Appeals). The assessee's counsel argued that the appeal was not maintainable as the tax effect was below the prescribed limit. The Revenue could not provide any contrary material.

What were the issues?

Whether the Revenue's appeal is maintainable when the tax effect is below the monetary limit prescribed by CBDT instructions, and if any exceptions apply.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

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