INCOME TAX OFFICER, WARD- 1(1)(3), BANGALORE vs. M/S. AVIATORS INDIA PRIVATE LIMITED, BANGALORE

ITA 1093/BANG/2019Status: DisposedITAT Bangalore20 February 2020AY 2014-152 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 held that the tax effect was below the monetary limit prescribed by the CBDT for filing appeals. Therefore, the appeal was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A). The tax effect in dispute was Rs. 46,11,564/-.

What were the issues?

Whether the Revenue's appeal is maintainable before the ITAT considering the monetary limit prescribed by the CBDT for filing appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCH ‘ A ’

Before: SHRI N. V. VASUDEVAN & SHRI A. K. GARODIA

For Appellant: Shri Pranav Krishna, Advocate

For Respondent: Shri Manjeet Singh, Addl. CIT

O R D E R

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