DY. CIT 5(1), INDORE vs. SHRI MANOJ KATARIA, INDORE

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ITA 856/IND/2018Status: DisposedITAT Indore09 July 2019AY 2010-114 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect was below Rs. 20 lakhs, as per CBDT instructions. Therefore, the Revenue's appeal was not maintainable and was dismissed on preliminary grounds without going into the merits.

What were the facts?

The Revenue filed an appeal against the assessee. The assessee's counsel argued that the tax effect was below the prescribed limit, and thus the appeal should not have been filed. The revenue could not controvert this fact.

What were the issues?

Whether the Revenue's appeal is maintainable when the tax effect is below the prescribed monetary limit as per CBDT instructions.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

आदेश 09.07.2019 को खुले �यायालय म� उ�घो�षत �कया गया है।

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