ACIT, MEERUT vs. M/S. PVS MULTIPLEX (I) LTD., MEERUT
In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the appeal of the Revenue was not maintainable as the tax effect was below the prescribed monetary limit. The CBDT Instruction was applicable retrospectively to pending appeals.
What were the facts?
The Revenue filed an appeal against the order of the CIT(A) for the assessment year 2009-10. The assessee contended that the tax effect involved was below the monetary limit prescribed by CBDT Instruction No. 21/2015.
What were the issues?
The primary issue was the maintainability of the Revenue's appeal due to the tax effect being below the monetary limit stipulated by CBDT instructions.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES, NEW DELHI
Before: SHRI I.C. SUDHIR & SHRI PRASHANT MAHARISHI
ORDER
Per Prashant Maharishi, Accountant Member:
This appeal has been preferred by Revenue against the order of CIT(A), Meerut dated 15.07.2014 for the assessment year 2009-10.
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