ACIT 19(3), MUMBAI vs. SETHNA CONSTRUCITONS, MUMBAI

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ITA 936/MUM/2013Status: DisposedITAT Mumbai03 January 2017AY 2003-041 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 Tribunal dismissed the appeal filed by the Revenue. The appeal was held to be not maintainable due to the low tax effect, which was below the prescribed monetary limit.

What were the facts?

The Revenue filed an appeal before the ITAT. The tax effect involved in the appeal was Rs. 8,65,530/-, which was below the monetary limit prescribed by the CBDT.

What were the issues?

Whether an appeal filed by the Revenue is maintainable when the tax effect is below the monetary limit prescribed by the CBDT.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E”, BENCH MUMBAI

Before: SHRI RAJENDRA, AM & SHRI PAWAN SINGH, JM

For Appellant: Shri Mayur Kisnadwala (AR)
For Respondent: Shri Vishwas Mundhe (DR), Shri Mayur Kisnadwala (AR)
Hearing: 03/01/2017Pronounced: 03/01/2017

Revenue by : Shri Vishwas Mundhe (DR) Assessee by : Shri Mayur Kisnadwala (AR) Date of Hearing : 03/01/2017 Date of Pronouncement: 03/01/2017 O R D E R PER PAWAN SINGH, JM:

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