THE ACIT, 4(1), BHOPAL vs. M/S. R.M. CHEMICALS PRIVATE LIMITEDTHE, BHOPAL

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ITA 359/IND/2018Status: DisposedITAT Indore14 August 20193 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect was below the threshold limit of Rs. 50 lakhs as per CBDT Circular No. 17/2019. Therefore, the Revenue was not required to pursue the appeal.

What were the facts?

The Revenue filed an appeal before the ITAT against the order of the CIT(A). The assessee's counsel submitted 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 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 14.08.2019 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 : 14.08.2019 ��त�ल�प : अपीलाथ�, ��यथ�, आयकर आयु�त (अपील), आयकर आयु�त, �वभागीय ��त�न�ध, गाड� फ़ाइल

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