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Before: SHRI L. P. SAHU & SMT SUCHITRA KAMBLE
PER SUCHITRA KAMBLE, JM
This appeal is filed by the Revenue. The Ld. DR as well as Ld. AR pointed that the tax effect in these appeals are less than Rs. 10 Lakhs.
In terms of CBDT Circular No.21/2015 dated 10th December,2015, F.No. 279/Misc./142/2007-ITJ(Pt.) read with S.268 A of the Income Tax Act 1961, these appeals by the Revenue should have been withdrawn or should not be pressed by the Revenue. In view of the above, this appeal by the Revenue is dismissed in limini.
In the result Revenue’s appeals is dismissed in limini.
Order pronounced in the Open Court on 10th May, 2016.