JOINT COMMISSIONER OF INCOME-TAX, (OSD), CIRCLE -1 (1), PUNE vs. M/S. AUTOLINE INDUSTRIES LTD, PUNE

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ITA 900/PUN/2019Status: DisposedITAT Pune27 May 2022AY 2014-153 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 appeal filed by the Revenue. This was done in accordance with CBDT Circular No. 17/2019, which mandates that appeals with a tax effect below Rs. 50 lakhs should not be filed.

What were the facts?

The Revenue filed an appeal before the ITAT for Assessment Year 2014-15. The tax effect in this appeal was less than Rs. 50 lakhs.

What were the issues?

Whether the appeal filed by the Revenue is maintainable given the tax effect and the CBDT circular. The maintainability of the appeal based on monetary limits.

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 PARTHA SARATHI CHAUDHURY

For Appellant: Shri Sharad Shah
For Respondent: Shri S. P. Walimbe
Hearing: 27.05.2022Pronounced: 27.05.2022

ORDER

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