ITO, WARD- 2(5), NOIDA vs. VINOD KUMAR, NOIDA

Year 2009-10 in on which tax effect is much below the new prescribed monetary limit for filing of appeal by the Department before the ITAT of Rs.20 lac vide CBDT Circular No. 03/2008 [F.No.279/Misc.142/2007-ITJ (Pt)] dated 11th July, 2018. Accordingly, both the appeals of the Revenue are dismissed as non maintainable because of low tax effect. 3. In the result, both the appeals filed by the Revenue are dismissed. Order pronounced in the open Court on 28th January, 2019.