THE ACIT, 3(1), BHOPAL vs. SMT. NEELAM JAIN, BHOPAL

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ITA 573/IND/2014Status: DisposedITAT Indore19 September 2018AY 2008-093 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect in the case was less than Rs. 20 lakhs. Following CBDT instructions and Supreme Court judgments, the Tribunal found the Revenue's appeal not maintainable.

What were the facts?

The Revenue filed an appeal against the order of the CIT(A) for the assessment year 2008-09. The assessee's counsel argued that the tax effect was below the threshold limit, and thus the appeal should not have been filed by the department.

What were the issues?

Whether the Revenue's appeal is maintainable when the tax effect is below the prescribed threshold limit as per CBDT instructions.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

आदेश 19.09.2018 को खुले �यायालय म� उ�घो�षत �कया गया है ।

ह�ता/- ह�ता/- (कुल भारत) (मनीष बोरड) �या�यक सद�य लेखा सद�य

�दनांक : 19.09.2018 ��त�ल�प : अपीलाथ�, ��यथ�, आयकर आयु�त (अपील), आयकर आयु�त, �वभागीय ��त�न�ध, गाड� फ़ाइल

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