THE DCIT, 1(1), INDORE vs. M/S. BHATIA COAL WASHERIES LTD., INDORE

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ITA 258/IND/2017Status: DisposedITAT Indore03 April 2019AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal held that the tax effect in the case was less than Rs. 20 lakhs. Following CBDT instructions and Supreme Court judgments, the revenue's appeal was dismissed as not maintainable.

What were the facts?

The revenue filed an appeal against the order of the CIT(A) for the assessment year 2012-13. The assessee's counsel argued that the tax effect was below the prescribed limit, and thus the appeal should not have been filed.

What were the issues?

Whether the revenue's appeal is maintainable when the tax effect is below the monetary limit prescribed by the CBDT instructions.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

आदेश 03.04.2019 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 : 03.04.2019 ��त�ल�प : अपीलाथ�, ��यथ�, आयकर आयु�त (अपील), आयकर आयु�त, �वभागीय ��त�न�ध, गाड� फ़ाइल

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