THE ITO-2(4), INDORE vs. SHRI MANGILAL CHOUDHARY, INDORE

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ITA 37/IND/2017Status: DisposedITAT Indore17 December 2018AY 2011-124 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect in the case was below Rs. 20 lakhs, as per CBDT instructions. Therefore, the revenue should not have pressed the appeal. The appeals filed by the revenue were dismissed as not maintainable.

What were the facts?

The appeals were filed by the revenue and the assessee against the order of the CIT(A). During the hearing, the assessee's counsel argued that the tax effect was below the prescribed limit for filing appeals. The revenue's representative could not provide contrary material.

What were the issues?

Whether the revenue appeal should be dismissed on the grounds of low tax effect as per CBDT circulars. Applicability of CBDT circulars to pending appeals.

Which sections of the Income-tax Act were involved?

Section 268A

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