THE ADDL. CIT., VAPI RANGE, VAPI vs. BAYER VAPI P.LTD., (FORMERLY KNOWN AS BILAG INDUSTRIES PVT.LTD.,), VAPI

ITA 676/AHD/2014Status: DisposedITAT Surat16 November 2018AY 2009-104 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeals should be dismissed as the tax effect in each case was below the Rs. 20 lakhs threshold specified by the CBDT circular and Section 268A of the Income Tax Act.

What were the facts?

The Revenue filed appeals before the ITAT against orders of the CIT(A). The CBDT issued a circular raising the monetary limit for filing appeals to Rs. 20 lakhs, applicable retrospectively to pending appeals.

What were the issues?

Whether the CBDT's circular regarding monetary limits for appeals is applicable to pending cases and if the Revenue's appeals should be dismissed due to low tax effect.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

CO No.223/Ahd/2014
ITA No.1309/Ahd/2016

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपील"य अ"धकरण IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCHES, SURAT BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Sr. No. ITA No. Name of Name of Respondent Appellant 1 1309/AHD/2016 ITO (Exemption) Sarvangi Vikas Trust, With CO Ward, Surat. Surat. No.105/Ahd/2016 PAN : AAETS 9923 L Asstt.Year : 2010-11 2 579/AHD/2017 ITO, Ward-1(4) Smt.Santosh J. Yadav, Asstt.Year : 2012-13 Bharuch. Bharuch. PAN : AAHPY 6163 H 3 127/SRT/2017 DCIT, Cir.2 Patel Vishunbhai A.Y. : 2014-15 Surat. Kantilal Co. PAN : AACFP 9443 J 4 3051/Ahd/2016 ITO, Ward-2(4) Shri Dipesh Lalchand A.Y.2012-13 Surat. Shah, Surat PAN : AFSPS 3839 J 5 ITSS(A)No.152/Ahd/2017 DCIT, Cent.Cir.4 Shri Hitendra A.Y.2009-10 Surat Dullabhbhai Patel, Surat. PAN : ACFPP 4596 F 6 2009/Ahd/2014 ACIT, Cir. M/s.Vasanti Share With Bharuch. Brokers, Bharuch. CO No.223/Ahd/2014 PAN : AABCV 7604 F A.Y.2008-09 7 1829/Ahd/2016 ITO, Ward-1(1)(3) Kabir Jewels P.Ltd. A.Y.2011-12 Surat. Surat. PAN : AABCK 5348 M

ITA No.1309/Ahd/2016 and Other 8-9 41 and 42/Ahd/2014 ITO, Ward-4(4) M/s.Taha Wires P.Ltd. A.Y.2005-06 and 2007-08 Surat Surat PAN : AAACT 8700 H 10 1611/Ahd/2014 ACIT, Cir.2 Tirupati Enterpri

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