ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - MALEGAON , MALEGAON vs. SUNIL MANIKCHAND KASLIWAL,, NASHIK

These four appeals by the Revenue against the common order dated 02-07-2019 passed by the Commissioner of Income Tax (Appeals)-1, Nashik [‘CIT(A)’] for assessment years 2009-10 to 2011-12, respectively.

Admittedly, the tax effect involved in these four appeals are below monetary limit fixed by the CBDT Circular vide its latest Circular No. 17/2019, dated 08-08-2019 and are not falling under the exceptions provided under the above said circular. Thus, grounds raised by the Revenue in these four appeals fail and all the appeals are not maintainable. Therefore, all the four appeals of Revenue are dismissed as withdrawn in terms of CBDT Circular mentioned here-in-above.

In the result, all the four appeals of Revenue are dismissed.