Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, BENCH “SMC” MUMBAI
Before: SHRI A.D.JAIN
सुनवधई की तधयीख / Date of Hearing : 04. 07.2016 घोषणध की तधयीख /Date of Pronouncement :04.07.2016 आदेश / O R D E R PER A D JAIN (JM) This is department’s appeal for assessment year 2006-07 challenging the order of ld.CIT(A) dated 14.11.2014 2. We find from the orders of authorities below that the tax effect involved in the above referred case is below the monetary limit (Rs. 10,00,000/-) prescribed by the Central Board of Director Taxes(CBDT), vide its Circular No.21/2015(F.No.l42/2007-ITJ (Pt.) dated 10th December, 2015.
Shri Kapil Seth Shah appeared on behalf of the assessee. The Departmental Representative (DR) on a query by the Bench fairly conceded that the tax effect