THE ITO-2(4), INDORE vs. SHRI OM PRAKASH PATIDAR (HUF), INDORE

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ITA 305/IND/2017Status: DisposedITAT Indore19 September 2018AY 2013-143 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the tax effect in the case was less than Rs. 20 lakhs, making the appeal not maintainable as per CBDT Circular No. 3/2018. Therefore, the appeal was dismissed on preliminary grounds.

What were the facts?

The Revenue filed an appeal against the order of the Commissioner of Income Tax (Appeals). The assessee's counsel argued that the tax effect was below the prescribed limit for filing appeals, as per CBDT instructions.

What were the issues?

Whether the appeal filed by the Revenue is maintainable when the tax effect is below the monetary limit prescribed by the CBDT circular.

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