A.C.I.T., CIRCLE-17,KOLKATA, KOLKATA vs. INDRANI SANYAL, KOLKATA

PDF · subscribers
ITA 2809/KOL/2013Status: DisposedITAT Kolkata11 July 2016AY 2003-20042 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the tax effect in the appeal was below the revised monetary limit of Rs. 10 lacs fixed by the CBDT. Following CBDT Circular No. 21/2015, the Tribunal treated the appeal as withdrawn/not pressed.

What were the facts?

The Revenue filed an appeal before the ITAT against an order of the CIT(A) for AY 2003-04. The assessment was framed under section 143(3) r.w.s 147 of the Income Tax Act.

What were the issues?

Whether the Revenue's appeal should be dismissed due to the tax effect being below the revised monetary limit prescribed by the CBDT for filing appeals before the Tribunal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “C” KOLKATA

Before: Shri N.V.Vasudevan & Shri Waseem Ahmed

आदेश /O R D E R

PER Waseem Ahmed, Accountant Member:-

This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-XIV, Kolkata dated 06.08.2013. Assessment was framed by ACIT, Circle-17, Kolkata u/s 143(3) r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 31.12.2010 for assessment year 2003-04.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →