ITO (3), INDORE vs. M/S PURSNANI ENTERPRISES, INDORE

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ITA 541/IND/2018Status: DisposedITAT Indore19 August 20193 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect in the disputed matter was below the prescribed limit of Rs. 50 lakhs. Following CBDT instructions and Supreme Court judgments, the Revenue should not have pressed the appeal. Therefore, the appeal was dismissed on preliminary grounds without going into the merits.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). During the hearing, the assessee's counsel argued that the tax effect was below the prescribed limit, and thus the appeal should not have been filed by the department. The departmental representative could not controvert this fact.

What were the issues?

Whether the Revenue's appeal should be dismissed on the grounds of low tax effect as per CBDT circulars and judicial precedents. Applicability of CBDT circulars to pending appeals.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

आदेश 19.08.2019 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 : 19.08.2019 ��त�ल�प : अपीलाथ�, ��यथ�, आयकर आयु�त (अपील), आयकर आयु�त, �वभागीय ��त�न�ध, गाड� फ़ाइल

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