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Income Tax Appellate Tribunal, DELHI BENCH “C” NEW DELHI
Before: SHRI I.C. SUDHIR & SHRI PRASHANT MAHARISHI
PER I.C. SUDHIR: JUDICIAL MEMBER In the present appeal preferred by the Revenue, tax effect is below Rs.10 lacs. Since the same has been preferred by the Revenue in violation of CBDT Circular No. 21/2015 dated 10.12.2015 having statutory force under sec. 268A of the Income-tax Act, 1961, it is not maintainable and is dismissed as such.
In result, the appeal is dismissed. Order pronounced in the open court on 04.04.2016 ( PRASHANT MAHARISHI ) JUDICIAL MEMBER Dated: 04 /05/2016 Mohan Lal
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