ACIT 19(2), MUMBAI vs. KAMLESH N. SHAH, MUMBAI

PDF · subscribers
ITA 4108/MUM/2014Status: DisposedITAT Mumbai10 February 2017AY 2008-092 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Departmental Representative conceded that the tax involved was less than Rs.10.00 lacs. The tribunal dismissed the appeal filed by the AO as not maintainable.

What were the facts?

The Assessing Officer filed an appeal for the assessment year 2008-09. The tax effect involved in the appeal was below the monetary limit prescribed by the CBDT.

What were the issues?

Maintainability of appeal due to low tax effect.

Which sections of the Income-tax Act were involved?

Section 254(1)

AI-generated summary — verify with the full judgment below

Order u/s.254(1)of the Income-tax Act,1961(Act) लेखा सद�य,राजे�� के अनुसार लेखा सद�य राजे�� के अनुसार -Per Rajendra,AM: लेखा सद�य लेखा सद�य राजे�� के अनुसार राजे�� के अनुसार The above appeal was filed by the Assessing Officer (AO) raising various grounds of appeal

for the above mentioned assessment year.The tax effect involved in this appeal 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. Before us Departmental Representative (DR), fairly conceded that the tax involved in the above appeal was less than Rs.10.00 lacs. We dismiss the appeal filed by the AO, holding it not to be maintainable. As a result, appeal filed by the Assessing Officer stands dismissed. फलतः िनधा�रती अिधकारी �ारा दािखल क� गई अपील नामंजूर क� जाती है. Order pronounced in the open court on 10th February, 2017. आदेश क� घोषणा खुले �यायालय म� �दनांक 10 फरवरी, 2017 को क� गई । Sd/- Sd/- (संजय गग� /Sanjay Garg) (राजे�� / RAJENDRA) �याियक सद�य / JUDICIAL MEMBER लेखा लेखा लेखा सद�य लेखा सद�य सद�य / ACCOUNTANT MEMBER सद�य मुंबई Mumbai; �दनांकDated : 10.02.2017. Jv.Sr.PS. आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order forwarded to : आदेश आदेश आदेश क� क� �ितिलिप �ितिलिप अ�ेिषत अ�ेिषत 1.Appellant /अपीलाथ�

2. Respondent /��यथ�

4108/M/14 Kamlesh N.Shah

Recent GST High Court judgments

Search GST case law →