INCOME TAX OFFICER WARD 2(5), THANE vs. SMT. MEENA GOVIND PATIL, 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 noted that the tax effect was below the monetary limit for appeals as per CBDT Circular No. 03/2018. Therefore, the revenue's appeal was dismissed.
What were the facts?
The revenue filed an appeal against an order of the first appellate authority that provided relief to the assessee. The tax effect of the additions contested by the revenue was below the prescribed limit of Rs. 20 Lacs.
What were the issues?
Whether the revenue's appeal should be dismissed based on the low tax effect as per the CBDT circular.
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
आदेश / O R D E R
Per Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by revenue for Assessment Year [AY] 2011-12 contests the order of Ld. first appellate authority qua certain relief provided to the assessee. None has appeared for assessee. Therefore, left with no option, we proceed to dispose-off the same on the basis of
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