INCOME TAX OFFICER WARD-3(1), GAYA, GAYA vs. MANOJ SALUJA, NEW DELHI

ITA 244/PAT/2026Status: DisposedITAT Patna14 August 2026AY 2017-184 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to low tax effect, as confirmed by the CBDT circular. The Revenue's representative could not rebut this fact or show any exceptions applied.

What were the facts?

The Revenue appealed an order from the CIT(Appeals) which granted relief to the assessee. The assessee argued that the tax effect of the relief was below the threshold specified by CBDT Circular No. 9/2024, making the appeal non-maintainable.

What were the issues?

Whether the appeal filed by the Revenue is maintainable before the Tribunal given the tax effect below the threshold stipulated by CBDT Circular No. 9/2024.

Which sections of the Income-tax Act were involved?

Section 37

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, DB, KOLKATA

Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Laxmi Prasad Sahu

Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is preferred by the Revenue against the order of ld. Commissioner of Income Tax (Appeals), National

1 Manoj Saluja Faceless Appeal Centre (NFAC), Delhi dated 20th February, 2026 passed for assessment year 2017-18. 2. The ld. Counsel for the assessee, at the very outset, submitted that tax effect by virtue of relief given by the

The order continues below.

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