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Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: SHRI J.S. REDDY & SHRI SUDHANSHU SRIVASTAVA
ORDER PER SUDHANSHU SRIVASTAVA, J.M.
This appeal is filed by the Revenue. Admittedly the tax effect in the present appeal is less than Rs. 10 lakhs. In terms of CBDT Circular No. 21/2015 dated 10th December, 2015, F.No. 279/Misc./142/2007-ITJ(Pt.) read with sec. 268A of the Income Tax Act, 1961, this appeal by the Revenue should have been withdrawn or should not have been pressed by the Revenue. Mohd. Zafar Khan Page 1 of 2
In view of the above the appeal by the Revenue is dismissed in limine.
In the result, the appeal by the Revenue is dismissed in limine.