DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 1(1), PUNE vs. M/S. BRAINBESS SOLUTIONS PVT.LTD, PUNE
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the appeal filed by the Revenue was liable to be dismissed due to the low tax effect, as per the prevailing CBDT circulars. The merits of the case were not considered.
What were the facts?
The Revenue preferred an appeal before the ITAT. The tax effect involved in the appeal was below the monetary limit prescribed by the CBDT circulars for filing appeals before the Tribunal.
What were the issues?
Whether the Revenue's appeal should be dismissed on the grounds of low tax effect as per CBDT circulars.
Which sections of the Income-tax Act were involved?
CBDT Circular No.17/2019, CBDT Circular No.3 of 2018
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, PUNE
Before: SHRI PARTHA SARATHI CHAUDHURY, JM & SHRI RIPOTE DIPAK PANDURANG, AM
ORDER
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