ITO 17(3)(4), MUMBAI vs. RANI MADANAL BAJAJ, MUMBAI

PDF · subscribers
ITA 6601/MUM/2013Status: DisposedITAT Mumbai25 September 2018AY 2007-082 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 noted that the CBDT circular mandates that departmental appeals with a tax effect below Rs. 20 lakhs should not be filed or should be withdrawn. Since this appeal fell within that limit and was not covered by exceptions, it was not maintainable.

What were the facts?

The Revenue filed an appeal before the ITAT against the assessee's assessment order. The tax effect in the appeal was less than Rs. 20 lakhs.

What were the issues?

Maintainability of a departmental appeal before the ITAT when the tax effect is below the monetary limit prescribed by the CBDT.

Which sections of the Income-tax Act were involved?

Section 268A(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D”, BENCH MUMBAI

Before: SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM Smt. Rani Madanlal Bajaj

For Appellant: Shri Badresh Doshi
For Respondent: Shri E. Sridhar, Shri Badresh Doshi
Hearing: 19/09/2018Pronounced: 25/09/2018

IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM (Assessment Year :2007-08) ITO 17(3)(4) Vs. Smt. Rani Madanlal Bajaj 615, Piramal Chambers D/504, Pioneer Heritage, Lalbaug, Mumbai – 400 012 No.11, Daulat Nagar Santacruz (W) Mumbai – 400 064 PAN/GIR No.AAPPB7952D (Appellant) .. (Respondent) Revenue by Shri E. Sridhar Assessee by Shri Badresh Doshi Date of Hearing 19/09/2018 Date of Pronouncement 25/09/2018 आदेश / O R D E R PER R.C.SHARMA (A.M):

This is an appeal filed by the assessee against the order of CIT(A)- 29, Mumbai dated 19/08/2013 for A.Y.2007-08 in the matter of order passed u/s.143(3) of the IT Act, 1961.

2.

We have heard ld. Departmental Representative and perused the materials available on the record in respect of the above appeal. It is observed that the demand/tax effect in the Revenue appeal is not exceeding Rs. 20 lakhs. Under the power vested by sec. 268A(1) of the I T. Act, CBDT has recently issued Circular No. 3/2018 dated 11.07.2018 instructing the authorities below that departmental appeal should not be

More judgments on Section 268A(1)

All 190 judgments and leading authorities on Section 268A(1) →

Recent GST High Court judgments

Search GST case law →