DCIT CEN CIR 1(2), MUMBAI vs. AISHWARYA RAI BACHHAN, MUMBAI

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ITA 2132/MUM/2017Status: DisposedITAT Mumbai30 August 2018AY 2011-123 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 CBDT Circular No. 3/2018 instructs that departmental appeals with a tax effect not exceeding Rs. 20 lakhs should not be filed or pressed. As these appeals fall under this category and are not covered by exceptions, they are not maintainable.

What were the facts?

The Revenue filed appeals before the ITAT against the orders of the CIT(A) for assessment years 2011-12 and 2012-13. The tax effect in these appeals did not exceed Rs. 20 lakhs.

What were the issues?

Maintainability of departmental appeals before the ITAT when the tax effect is below the threshold specified by CBDT circular.

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, “A”, BENCH MUMBAI

Before: SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM

For Respondent: Shri Chaitanya Anjaria
Hearing: 28/08/2018Pronounced: 30/08/2018

आदेश / O R D E R PER BENCH:

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