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Income Tax Appellate Tribunal, BENCH “D” MUMBAI
Before: SHRI D.T.GARASIA, JM & SHRI RAJESH KUMAR, AM
PER RAJESH KUMAR, Accountant Member:
The Revenue has filed this appeal challenging the order dated 20.6.2016 passed by the ld.CIT(A)-49, Mumbai for the assessment year 2006-07.
At the outset, we have noticed that the tax effect in the appeal of the revenue is below Rs.10 lakhs, therefore, the same is not maintainable as per the CBDT Circular No.21/2015, dated 10th December, 2015. We found that as per the recent Circular No.21/2015, dated 10th December, 2015, issued by the CBDT, the monetary limit has been revised for filing of appeal before ITAT by