THE DCIT-2(1), INDORE vs. M/S. DIASPARK INFOTECH PVT. LTD., INDORE

PDF · subscribers
ITA 432/IND/2017Status: DisposedITAT Indore25 September 2019AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect in the case was below the prescribed monetary limit. Following CBDT instructions and Supreme Court judgments, the appeal filed by the revenue was not maintainable.

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 monetary limit prescribed by the CBDT for filing appeals, and therefore, the revenue should not have filed the appeal.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

आदेश 25.09.2019 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 : 25.09.2019 ��त�ल�प : अपीलाथ�, ��यथ�, आयकर आयु�त (अपील), आयकर आयु�त, �वभागीय ��त�न�ध, गाड� फ़ाइल

More judgments on Section 268A

All 3,931 judgments and leading authorities on Section 268A →

Recent GST High Court judgments

Search GST case law →