I.T.O. WD-1, PURBA MEDINIPUR vs. MRS. ZABEEN MAHMUD, PURBA MEDINIPUR
ITA 1734/KOL/2013Status: DisposedITAT Kolkata25 July 2018AY 2009-20102 pages
AI SummaryDismissed
What did the Tribunal hold?
The Tribunal declined to entertain the Revenue's appeal as the net tax effect was less than ₹10 lakhs, falling below the prescribed limits of the Board's Circulars.
What were the facts?
The Assessing Officer treated creditors amounting to ₹41,930,378/- as bogus. The CIT(A) deleted additions amounting to ₹25,52,260/-, while accepting the genuineness of ₹16,38,118/-.
What were the issues?
Whether the Revenue's appeal is maintainable given the low tax effect as per CBDT Circulars.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA BENCH “C” KOLKATA
Before: Shri S.S.Godara & Dr. A.L. Saini
O R D E R
PER S.S.Godara, Judicial Member:
Recent GST High Court judgments
Search GST case law →- Saudamini Samantray vs. Assistant Commissioner Of State Tax, CT And GST, Bhubaneswar IiOrissa · 28 Oct 2026
- M/S. Keshav Rice Mill, Ganjam vs. Chief Commissioner, CT And GST, Odisha, KatakaOrissa · 28 Oct 2026
- M/S. Nanda Contruction PVT. LTD., Angul vs. Additional Commissioner, GST And Central Excise Commissionerate, SundergarhOrissa · 28 Oct 2026
- M/S Utkal Suppliers,Ganjam vs. Assistant Commissioner Of CT And GST, Ganjam-I Circle,GanjamOrissa · 28 Oct 2026
- M/S Kotdwar Steel Limited vs. Office Of Hte Deputy CommissionerUttarakhand · 28 Oct 2026
