ACIT RATLAM, RATLAM vs. M/S. SHUBHAM CONSTRUCTION, RATLAM

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ITA 882/IND/2018Status: DisposedITAT Indore20 November 2019AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect was below the prescribed limit of Rs. 50 lakhs, making the appeal not maintainable. Following CBDT circulars and Supreme Court judgments, the revenue's appeal was dismissed.

What were the facts?

The revenue filed an appeal against the order of the CIT(A). The assessee's counsel argued that the tax effect was below the threshold 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 prescribed monetary limit set by CBDT instructions.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

आदेश 20.11.2019 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 : 20.11.2019 ��त�ल�प : अपीलाथ�, ��यथ�, आयकर आयु�त (अपील), आयकर आयु�त, �वभागीय ��त�न�ध, गाड� फ़ाइल

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