THE ADIT (IT)-2(2), MUMBAI vs. M/S. ZEE TV USA INC., MUMBAI

Order u/s.254(1)of the Income-tax Act,1961(Act) लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार /PER RAJENDRA, AM- अनुसार The above appeals were filed by the Assessing Officers (AO.s) raising various grounds of appeal for the assessment years mentioned above.Cross Objection (C.O.) has been filed by the assessee.The tax amount involved in both the cases is below the monetary limit,(Rs.10,00,000/-),prescribed by the Central Board of Direct Taxes (CBDT), vide its Circular No.21/2015(F.No.279/Misc.142/2007-ITJ (Pt.) dated 10th December, 2015. 2.The Departmental Representative (DR),on a query by the Bench,fairly conceded that the tax involved in both the above cases was less than Rs.10.00 lacs. Considering these facts,we dismiss the appeals holding them as not maintainable. C.O. No.46/Mum/2010: As we find that the appeal filed by the Assessing Officer is not maintainable, the C.O. filed by the assessee becomes infructuous. As a result,appeals filed by the AO stand dismissed and C.O. filed by the assessee is treated as infructuous. फलतः िनधा"रती अिधका"रय" "ारा दािखल क" गई अपील" नामंजूर क" जाती ह" और िनधा"रती का ""या"ेप िन""भावी घोिषत "कया जाता है. Order pronounced in the open court on 6th April, 2017. आदेश क" घोषणा खुले "यायालय म" "दनांक 6 अ"ैल, 2017 को क" गई । (राम लाल नेगी राम लाल नेगी राम लाल नेगी / Ram Lal Negi) (राजे"" / RAJENDRA) राम लाल नेगी "याियक सद"य / JUDICIAL MEMBER लेखा लेखा लेखा सद"य लेखा सद"य सद"य / ACCOUNTANT MEMBER सद"य मुंबई Mumbai; "दनांकDated : 06.04.2017. Jv.Sr.PS.

5607/M/08&3083/M/07&C.O.46/M/10 Zee T.V. USA Inc.