DCIT vs Smt.Rohini R Manohar, Bangalore | ITAT Bangalore 2019

Income Tax Appellate Tribunal, BANGALORE BENCHES “ A ” BENCH: BANGALORE

For Appellant: Shri C.H. Sundar Rao, CIT (D.R)

Hearing: 05.09.2019Pronounced: 06.09.2019

O R D E R

PER SHRI PAVAN KUMAR GADALE, JM :

The Revenue has filed an appeal against the order of Commissioner of Income Tax (Appeals)-11, Bangalore passed u/s. 153C r.w.s. 143(3) and 250 of the Income Tax Act, 1961.

At the time of hearing, it was brought to the knowledge of the Bench the tax effect in the appeal is below Rs.50 lakhs therefore covered by CBDT Circular No.17/2019 Dt.8.8.2019. We find as per the CBDT Circular No.17/2019 Dt.8.8.2019, no appeal shall be filed by the Revenue before the Tribunal where the

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1), BANGALORE vs. SMT.ROHINI R MANOHAR , BANGALORE