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808 orders · Page 13 of 17
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that as per CBDT Circular No. 3 of 2018 and Section 268A of the Income Tax Act, the Revenue should have withdrawn appeals with a tax effect below the prescribed monetary limit.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The ITAT held that in view of the CBDT Circular No. 03/2018, which raised the monetary limit for filing appeals by the Revenue to Rs. 20 lakhs, the pending appeals with a tax effect below this limit are to be dismissed.
The Tribunal dismissed the Revenue's appeal as not maintainable due to low tax effect, citing a CBDT circular. Consequently, the assessee's Cross Objection was rendered infructuous and also dismissed.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that as per CBDT Circular No. 3 of 2018 and Section 268A of the Income Tax Act, the Revenue should have withdrawn appeals with a tax effect below the prescribed monetary limit.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the CBDT circular is applicable to pending appeals and directs the Department to withdraw or not press appeals with a tax effect below the prescribed limit. Consequently, the appeals filed by the Revenue were dismissed.
The Tribunal held that as per CBDT Circular No. 3 of 2018 and Section 268A of the Income Tax Act, the Revenue should have withdrawn appeals with a tax effect below the prescribed monetary limit.
The Tribunal held that as per CBDT Circular No. 3 of 2018 and Section 268A of the Income Tax Act, the Revenue should have withdrawn appeals with a tax effect below the prescribed monetary limit.
The Tribunal held that as per CBDT Circular No. 3 of 2018 and Section 268A of the Income Tax Act, the Revenue should have withdrawn appeals with a tax effect below the prescribed monetary limit.
The Tribunal held that as per CBDT Circular No. 3 of 2018 and Section 268A of the Income Tax Act, the Revenue should have withdrawn appeals with a tax effect below the prescribed monetary limit.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The ITAT held that in view of the CBDT Circular No. 03/2018, which raised the monetary limit for filing appeals by the Revenue to Rs. 20 lakhs, the pending appeals with a tax effect below this limit are to be dismissed.
The Tribunal found no grievance for the Revenue in the CIT(A)'s direction to recompute the penalty. The CIT(A) had correctly adjusted the disallowance based on the ITAT's quantum order.
The Tribunal held that since the quantum appeal was set aside, the penalty order passed as a consequence of the assessment order also cannot survive. Therefore, the Revenue's appeal was dismissed on this ground.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The ITAT held that in view of the CBDT Circular No. 03/2018, which raised the monetary limit for filing appeals by the Revenue to Rs. 20 lakhs, the pending appeals with a tax effect below this limit are to be dismissed.
The ITAT held that in view of the CBDT Circular No. 03/2018, which raised the monetary limit for filing appeals by the Revenue to Rs. 20 lakhs, the pending appeals with a tax effect below this limit are to be dismissed.
The Tribunal held that the appeal filed by the Revenue is not maintainable as the tax effect is below the revised monetary limit stipulated by the CBDT.
The Tribunal held that the appeal filed by the Revenue was not maintainable. This was in accordance with CBDT Circular No. 03/2018, which stipulated that appeals with a tax effect below Rs. 20 lakhs should not be preferred.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that as per CBDT Circular No. 3 of 2018 and Section 268A of the Income Tax Act, the Revenue should have withdrawn appeals with a tax effect below the prescribed monetary limit.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the CBDT circular is applicable to pending appeals and directs the Department to withdraw or not press appeals with a tax effect below the prescribed limit. Consequently, the appeals filed by the Revenue were dismissed.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the CBDT circular is applicable to pending appeals and directs the Department to withdraw or not press appeals with a tax effect below the prescribed limit. Consequently, the appeals filed by the Revenue were dismissed.
The Tribunal held that the appeal filed by the Revenue was not maintainable as the tax effect was below the revised monetary limit of Rs. 20 lakhs stipulated by CBDT Circular No. 03/2018.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The Tribunal held that the departmental appeals were not maintainable as they were filed against CBDT instructions regarding monetary limits for appeals. The Revenue did not press these appeals.
The ITAT held that in view of the CBDT Circular No. 03/2018, which raised the monetary limit for filing appeals by the Revenue to Rs. 20 lakhs, the pending appeals with a tax effect below this limit are to be dismissed.