DCIT 8(1), MUMBAI vs. ALKA INDIA LTD, MUMBAI

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ITA 6696/MUM/2013Status: DisposedITAT Mumbai18 May 2016AY 2009-102 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to the monetary limit prescribed by the Board for appeals to the Appellate Tribunal. The appeal was dismissed on this ground.

What were the facts?

The Revenue appealed against the deletion of penalty under Section 271(1)(c) by the CIT(A). The tax effect of the Revenue's appeal was found to be below Rs. 10 lacs.

What were the issues?

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

Which sections of the Income-tax Act were involved?

Section 271(1)(c),Section 268A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SHRI SANJAY ARORA, AM & SHRI PAWAN SINGH, JM

For Appellant: Shri Mohd. Javed, Shri Narayan Swami
For Respondent: Shri Narayan Swami

O R D E R

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