INCOME-TAX OFFICER, WARD - 5 (1), PUNE vs. JITENDRA ROOPRAJ MEHTA, PUNE

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ITA 1372/PUN/2019Status: DisposedITAT Pune02 June 2022AY 2010-113 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeals filed by the Revenue, taking note of CBDT Circular No. 17/2019 which sets a monetary limit for filing appeals. The issues raised were left open for future examination.

What were the facts?

The Revenue filed appeals before the ITAT for assessment years 2009-10 to 2011-12. The tax effect in these appeals was below Rs. 50 lakhs.

What were the issues?

Whether appeals with a tax effect below the CBDT's prescribed monetary limit are maintainable before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI

For Respondent: Shri Arvind Desai
Hearing: 02.06.2022Pronounced: 02.06.2022

ORDER

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