ASST CIT 32(3), MUMBAI vs. V.K. RAJENDRAN, MUMBAI

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ITA 1442/MUM/2015Status: DisposedITAT Mumbai27 June 2016AY 2010-112 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the Revenue's appeal was not maintainable due to the monetary limit prescribed by the Board. The appeal was dismissed as incompetent.

What were the facts?

The Revenue appealed an order of the CIT(A) that partly allowed the assessee's appeal. The tax effect of the Revenue's appeal was below Rs. 10 lacs.

What were the issues?

Whether the Revenue's appeal is maintainable before the Tribunal given the monetary limit prescribed by the CBDT instructions.

Which sections of the Income-tax Act were involved?

Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI SANJAY ARORA, AM

For Appellant: Shri Arvind Kumar, Shri B. J. Vyas &, Shri Devang Divecha
For Respondent: Shri B. J. Vyas &, Shri Devang Divecha

O R D E R

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