DCIT CIRCLE-3, LUCKNOW vs. SAHARA CITY HOMES- BHUBNESHWAR, SAHARA INDIA CENTRE LUCKNOW

ITA 247/LKW/2023Status: DisposedITAT Lucknow11 September 2026AY 2012-134 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the tax effect in the departmental appeals was below the Rs. 60 lakhs limit set by CBDT Circular No. 09/2024. Consequently, the departmental appeals were dismissed as infructuous.

What were the facts?

The Revenue filed appeals against the orders of the NFAC for assessment year 2012-13. The assessee argued that the tax effect in these appeals was below the revised monetary limit prescribed by the CBDT for filing appeals before the Tribunal.

What were the issues?

The primary issue was the maintainability of the Revenue's appeals before the ITAT due to the tax effect being below the prescribed monetary limit set by CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW

Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI NIKHIL CHOUDHARY

Heard together (2 matters)

C.O. No.34/LKW/2023
ITA No.247/LKW/2023

Read from the judgment's own cause title. This page is filed under one of them.

PER BENCH:

The captioned appeals have been preferred by the Revenue. The appeal in ITA No.247/LKW/2023 is directed against the order dated 12.06.2023, passed by the National

ITA No.247/LKW/2023, C.O. No.34/LKW/2023 and ITA No.638/LKW/2025 Faceless Appeal Centre, Delhi (NFAC) and ITA No.638/LKW/2025 is directed against the order dated 02.07.2025, passed by the NFAC, for assessment year 2012-13. The assessee has filed Cross Objection bearing

The order continues below.

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