DCIT CENTRAL CIRCLE-28, NEW DELHI, NEW DELHI vs. HONEY GUPTA, NEW DELHI
What did the Tribunal hold?
The Tribunal noted that the CBDT had revised the monetary limit for filing appeals to Rs.60 lakhs. Since the amount in this case was below this revised limit, the appeal was deemed not maintainable.
What were the facts?
The Revenue appealed against the order of the CIT(A) which upheld an assessment order under section 153C of the Income Tax Act, 1961. The assessee submitted that the amount involved was below the monetary limit for appeals.
What were the issues?
Whether the appeal filed by the Revenue is maintainable considering the revised monetary limits set by the CBDT.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘A’: NEW DELHI
Before: MS. MADHUMITA ROY
PER AMITABH SHUKLA, AM,
This appeal by the Revenue is directed against the order of the Ld. Commissioner of Income Tax(Appeals)-25, New Delhi, [hereinafter referred to as ‘ld. CIT(A)] dated 11.09.2025 arising out of assessment order dated 10.01.2024 passed under section 153C of the Income Tax Act, 1961, for the Assessment Year 2015-16. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. At the time of hearing, the ld. Counsel for the assessee submitted that the amount involved in the present monetary limit is below the monetary limit i.e. Rs.1,29,934/-.
We find that CBDT vide Circular No.09
The order continues below.
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More judgments on Section 153C
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- Ajay Singh, Kota vs DCIT, Central Circle, KotaITA 495/JPR/2026[2016-17]Status: Disposed13 Oct 2026AY 2016-17
- Dineshkumar Chhaganlal Manavadaria, Junagadh vs ITO Ward 1, JunagadhITA 837/RJT/2025[2020-21]Status: Disposed9 Oct 2026AY 2020-21
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