THE ACIT, 2(1), INDORE vs. SHRI DR. RAJIV CHAUDHARY, INDORE

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ITA 167/IND/2011Status: DisposedITAT Indore02 January 2019AY 2004-054 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 in the appeal was below the limit specified in the CBDT circular. Therefore, the Revenue's appeal was not maintainable and was dismissed on preliminary grounds.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A). The assessee argued that the appeal was not maintainable as the tax effect was below the prescribed limit. The Tribunal examined the facts and the CBDT circular.

What were the issues?

Whether the Revenue's appeal is maintainable when the tax effect is below the monetary limit prescribed by the CBDT circular.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

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