ACIT-27(3), MUMBAI vs. SMT.SOSARDEVI GANESHLAL KACHHARA, MUMBAI
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal found that the tax effect of the disputed additions was below the Rs. 20 Lacs limit specified in the CBDT circular. Therefore, the revenue's appeal was dismissed.
What were the facts?
The revenue filed an appeal contesting relief granted to the assessee. The assessee argued that the tax effect of the additions was below the prescribed limit for appeals, as per a CBDT circular.
What were the issues?
Whether the revenue's appeal is maintainable before the Tribunal given the low tax effect, as per the CBDT circular on monetary limits for appeals.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “F” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY, JM & SHRI MANOJ KUMAR AGGARWAL, AM
Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
आदेश / O R D E R
Per Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by revenue for Assessment Year [AY] 2007-08 contests the order of Ld. first appellate authority qua certain relief provided to the assessee.
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