THE ITO, WARD 4(5), INDORE vs. SHRI RAMCHARAN THAKUR, INDORE

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ITA 54/IND/2017Status: DisposedITAT Indore16 January 2019AY 2012-133 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect was below the prescribed limit of Rs. 20 lakhs as per CBDT instructions. Following the instructions and Supreme Court judgments, the appeal filed by the Revenue was dismissed as not maintainable.

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.

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 16.01.2019 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 : 16.01.2019 ��त�ल�प : अपीलाथ�, ��यथ�, आयकर आयु�त (अपील), आयकर आयु�त, �वभागीय ��त�न�ध, गाड� फ़ाइल

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