ACIT, MUMBAI vs. MAHAKALI VINYL FILM PVT LTD, MUMBAI

ITA 2844/MUM/2026Status: DisposedITAT Mumbai07 September 2026AY 2009-105 pages

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Income Tax Appellate Tribunal, MUMBAI BENCHES, MUMBAI

Before: SHRI SANDEEP GOSAIN & SHRI JAGADISH

For Respondent: Shri M.S.Mathuria
Pronounced: 07.09.2026

PER SHRI SANDEEP GOSAIN, JUDICIAL MEMBER:

This appeal is filed by the Department against the order of Ld. NFAC, Delhi, dated 06-Jan-2026 for the Assessment Year 2009-10. The Department has raised the following grounds of appeal:

1.

Whether, on the facts and in the circumstances of the case and in law, the present appeal is maintainable despite the tax effect being below the monetary linut, as it is squarely covered by the Exception Clause 3.1th) of CBDT Circular

The order continues below.

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