ITO- 3(5), INDORE, INDORE vs. SHRI MAHENDRA KUMAR JAIN, INDORE

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ITA 566/IND/2018Status: DisposedITAT Indore25 June 2019AY 2009-104 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found that the tax effect was less than Rs. 20 lakhs, which is the limit prescribed by CBDT instructions for filing appeals. Following the instructions and precedents, the Tribunal held that the Revenue should not have pursued this appeal.

What were the facts?

The Revenue filed an appeal against the order of the Commissioner of Income Tax (Appeals). The assessee's counsel submitted that the tax effect in the appeal 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 instructions.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

आदेश 25.06.2019 को खुले �यायालय म� उ�घो�षत �कया गया है ।

ह�ता/- ह�ता/- (कुल भारत) (मनीष बोरड) �या�यक सद�य लेखा सद�य �दनांक : 25.06.2019 ��त�ल�प : अपीलाथ�, ��यथ�, आयकर आयु�त (अपील), आयकर आयु�त, �वभागीय ��त�न�ध, गाड� फ़ाइल

4 आ.अ.सं. 566/इंदौर/2018 �ी महे�� कुमार जैन, इंदौर

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