ASSISTANT COMMISSIONER OF INCOME TAX, SITAPUR vs. DEVRAJ LIQUOR, SITAPUR

ITA 77/LKW/2025Status: DisposedITAT Lucknow04 June 2026AY 2022-236 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal filed by the Revenue was not maintainable as the tax effect was below the monetary limit prescribed by CBDT Circular No. 9/2024. Therefore, the appeal was dismissed on this ground.

What were the facts?

The Revenue appealed against an order of the CIT(A) which partly allowed the assessee's appeal against an addition of Rs. 1,51,17,524/-. The tax effect of the appeal, including surcharge, was Rs. 52,15,546/-.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal due to low tax effect. The grounds of appeal also touched upon the rejection of books of account and estimation of income.

Which sections of the Income-tax Act were involved?

Section 145,Section 143(3),Section 144B,Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘B’, LUCKNOW

Before: SHRI KUL BHARAT, VICE- & SHRI ANADEE NATH MISSHRA

For Appellant: Shri R. R. N. Shukla, Add CIT-DR

PER ANADEE NATH MISSHRA:A.M.

(A) The present appeal has been filed by the Revenue against the impugned appellate order of learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi dated 05.12.2024, for the AY 2022-23. The Revenue has raised the following grounds of appeal:

“(i) Law and on facts of the case by giving relief of Rs.1,51,17,524/- deleting the addition made by A.O who has made 1 the addition after recording the detailed reasons for doing so in length in the order itself. (ii) Law and on facts of the case by holding that before resorting to estimation of income, rejection of books of account is mandatory u/s 145 of

The order continues below.

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