ITO, WARD- 28(1), NEW DELHI vs. PRASHANT SHANI, NEW DELHI
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 held that the appeal filed by the Revenue was not maintainable due to the low tax effect involved. This was in accordance with the CBDT instruction regarding monetary limits for filing appeals.
What were the facts?
The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2010-11. The assessee's counsel pointed out that the tax effect was below the threshold limit prescribed by CBDT instruction.
What were the issues?
The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the tax effect and CBDT instructions.
Which sections of the Income-tax Act were involved?
N/A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “SMC”, NEW DELHI
Before: SHRI R. K. PANDA
O R D E R PER R. K. PANDA, AM :
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