INCOME-TAX OFFICER, WARD - 2 (2), AURANGABAD vs. JAYKUMAR BALKRISHAN SHAH, AURANGABAD

PDF · subscribers
ITA 1560/PUN/2019Status: DisposedITAT Pune02 June 2022AY 2009-103 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 noted that the tax effect was below the threshold specified in the CBDT circular. Therefore, the appeal was dismissed as not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect in the appeal was less than Rs. 50 lakhs. The CBDT Circular No. 17/2019 provides that appeals with a tax effect below Rs. 50 lakhs should not be filed.

What were the issues?

Whether an appeal filed by the Revenue with a tax effect below the prescribed monetary limit in a CBDT circular is maintainable before the ITAT.

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 Appellant: Smt. Deepa Khare
For Respondent: Shri Arvind Desai, Smt. Deepa Khare
Hearing: 02.06.2022Pronounced: 02.06.2022

ORDER

More judgments on Section 268A

All 3,931 judgments and leading authorities on Section 268A →

Recent GST High Court judgments

Search GST case law →