ITO-27(3)(2), MUMBAI vs. SANGITA A BHATIA, MUMBAI

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ITA 6211/MUM/2018Status: DisposedITAT Mumbai16 September 2019AY 2010-113 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 ITAT dismissed the appeal filed by the Revenue. The dismissal was based on the low tax effect, as it did not fall under any exceptions mentioned in the relevant CBDT circulars.

What were the facts?

The Revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT). The tax effect in the appeal was below the threshold limit set by CBDT circulars for filing appeals.

What were the issues?

Whether the appeal filed by the Revenue is maintainable before the ITAT given the low tax effect as per CBDT circulars.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “SMC”, MUMBAI

Before: SHRI RAJESH KUMAR & SHRI RAVISH SOOD

For Appellant: Shri Ashim Kumar Modi, DR
For Respondent: Ms. Dinkle Haria

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to :

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