THE DCIT 1(1), BHOPAL vs. M/S STAR DELTA TRANSFORMERS LTD., BHOPAL

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ITA 171/IND/2019Status: DisposedITAT Indore09 December 2019AY 2011-123 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect in the disputed matter was below the threshold limit of Rs. 50 lakhs. Therefore, the Revenue was not expected to pursue the appeal.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). The assessee argued that the tax effect was below the prescribed limit for filing appeals, as per CBDT instructions.

What were the issues?

Whether the Revenue's appeal is maintainable when the tax effect is below the monetary limit prescribed by CBDT instructions for filing appeals.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

आदेश 09.12.2019 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 : 09.12.2019 ��त�ल�प : अपीलाथ�, ��यथ�, आयकर आयु�त (अपील), आयकर आयु�त, �वभागीय ��त�न�ध, गाड� फ़ाइल

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