INCOME TAX OFFICER, WARD-1, SONEPAT, SONEPAT vs. YOGINDER KUMAR & SONS (HUF), SONEPAT
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal noted that the tax effect was below the minimum threshold prescribed by CBDT Circular No. 9/2024. The Departmental Representative did not dispute the applicability of this circular.
What were the facts?
The Revenue filed an appeal against the CIT(A)/NFAC's order for assessment year 2019-20. The appeal involved a tax effect of Rs. 11,51,171/-.
What were the issues?
Whether the appeal is maintainable given the tax effect is below the prescribed monetary limit as per CBDT circular.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Date of hearing 26.11.2025 Date of pronouncement 26.11.2025 ORDER This Revenue’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN & Order No : ITBA/NFAC/S/250/2025-26/1077154764(1), dated 18.06.2025 involving proceedings under section 147 r.w.s 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties at length. Case file perused.
It emerges at the outset that the Revenue's instant appeal involves tax effect of Rs.11,51,171/- which is less than the minimum tax effect prescribed of Rs.60 lakhs in the CBDT latest Circular No. 9/2024, dated 17.09.2024.
Learned Departmental Representative is indeed very fair in not disputing the fact that the CBDT's foregoing tax effect circular has been made applicable with retrospective effect on all pending appeals as well. I thus reject the Revenue's instant appeal for this precise reason subject to all just exceptions.
This Revenue's appeal is dismissed in above terms.
Order pronounced in the open court on 26th November, 2025.
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
Recent GST High Court judgments
Search GST case law →- Noore Manpower Services vs. Commissioner Central Goods And Services TaxUttarakhand · 2 Nov 2026
- Maa Bhawani Minrals vs. Commissioner Central Goods And Services TaxUttarakhand · 2 Nov 2026
- M/S. Nourangi Paints vs. The Union Of INDIAPatna · 2 Nov 2026
- Basant Kumar Gupta vs. Union Of INDIAPatna · 2 Nov 2026
- M/S Swapnashiyana Homes Developers Private Limited vs. The Union Of INDIAPatna · 2 Nov 2026
