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Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: SMT. DIVA SINGH & SHRI J. SUDHAKAR REDDY
These appeals are filed by the Revenue. Admittedly the tax effect in the present appeals is less than Rs.10 lakhs. 1.1. In terms of CBDT Circular No.21/2015 dated 10th December,2015, F.No. 279/Misc./142/2007-ITJ(Pt.) read with S.268 A of the Income Tax Act 1961,these appeals by the Revenue should have been withdrawn or should not have been pressed by the Revenue.
In view of the above both the appeals by the Revenue are dismissed in limine.