ITAT Kolkata Judgments — July 2018

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The Tribunal held that CBDT circulars are binding on the Revenue. As the tax effect in this appeal was below the prescribed limit, the appeal was dismissed in limine.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The Tribunal held that the appeals filed by the Revenue, having a tax effect below the revised monetary limit, were to be treated as withdrawn or not pressed. Consequently, the appeals and the related cross-objections were dismissed.

The Tribunal held that the appeals filed by the Revenue, having a tax effect below the revised monetary limit, were to be treated as withdrawn or not pressed. Consequently, the appeals and the related cross-objections were dismissed.

The Tribunal confirmed the addition for undervaluation of closing stock, finding that the assessee maintained two sets of accounts. However, regarding liabilities, the Tribunal upheld the CIT(A)'s restricted addition, as the assessee failed to properly explain the differences.

The Tribunal held that CBDT circulars are binding on the Revenue and that the appeal filed by the Revenue was contrary to the policy decision of the Department.

The Tribunal held that the appeals filed by the Revenue, having a tax effect below the revised monetary limit, were to be treated as withdrawn or not pressed. Consequently, the appeals and the related cross-objections were dismissed.

The Tribunal held that the appeals filed by the Revenue, having a tax effect below the revised monetary limit, were to be treated as withdrawn or not pressed. Consequently, the appeals and the related cross-objections were dismissed.

The Tribunal held that the appeals filed by the Revenue were not maintainable as they were contrary to the CBDT Circular No. 3/2018, which sets monetary limits for filing appeals. The corresponding cross-objection was also dismissed as infructuous.

The Tribunal held that the appeals filed by the Revenue were not maintainable as they were contrary to the CBDT Circular No. 3/2018, which sets monetary limits for filing appeals. The corresponding cross-objection was also dismissed as infructuous.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The Tribunal held that the appeals filed by the Revenue were not maintainable as they were contrary to the CBDT Circular No. 3/2018, which sets monetary limits for filing appeals. The corresponding cross-objection was also dismissed as infructuous.

The Tribunal held that the appeals filed by the Revenue were not maintainable as they were contrary to the CBDT Circular No. 3/2018, which sets monetary limits for filing appeals. The corresponding cross-objection was also dismissed as infructuous.

The Tribunal held that the appeals filed by the Revenue were not maintainable as they were contrary to the CBDT Circular No. 3/2018, which sets monetary limits for filing appeals. The corresponding cross-objection was also dismissed as infructuous.

The Tribunal held that the appeals filed by the Revenue were not maintainable as they were contrary to the CBDT Circular No. 3/2018, which sets monetary limits for filing appeals. The corresponding cross-objection was also dismissed as infructuous.

The Tribunal held that the appeals filed by the Revenue were not maintainable as they were contrary to the CBDT Circular No. 3/2018, which sets monetary limits for filing appeals. The corresponding cross-objection was also dismissed as infructuous.

The Tribunal held that the appeals filed by the Revenue were not maintainable as they were contrary to the CBDT Circular No. 3/2018, which sets monetary limits for filing appeals. The corresponding cross-objection was also dismissed as infructuous.

The Tribunal held that the appeals filed by the Revenue were not maintainable as they were contrary to the CBDT Circular No. 3/2018, which sets monetary limits for filing appeals. The corresponding cross-objection was also dismissed as infructuous.

The Tribunal held that the appeals filed by the Revenue were not maintainable as they were contrary to the CBDT Circular No. 3/2018, which sets monetary limits for filing appeals. The corresponding cross-objection was also dismissed as infructuous.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The Tribunal held that the appeals filed by the Revenue, having a tax effect below the revised monetary limit, were to be treated as withdrawn or not pressed. Consequently, the appeals and the related cross-objections were dismissed.

The Tribunal held that the appeals filed by the Revenue, having a tax effect below the revised monetary limit, were to be treated as withdrawn or not pressed. Consequently, the appeals and the related cross-objections were dismissed.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The Tribunal held that the appeals filed by the Revenue, having a tax effect below the revised monetary limit, were to be treated as withdrawn or not pressed. Consequently, the appeals and the related cross-objections were dismissed.

The Tribunal held that the appeals filed by the Revenue, having a tax effect below the revised monetary limit, were to be treated as withdrawn or not pressed. Consequently, the appeals and the related cross-objections were dismissed.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The Tribunal held that the appeals filed by the Revenue, having a tax effect below the revised monetary limit, were to be treated as withdrawn or not pressed. Consequently, the appeals and the related cross-objections were dismissed.

The Tribunal held that the appeals filed by the Revenue, having a tax effect below the revised monetary limit, were to be treated as withdrawn or not pressed. Consequently, the appeals and the related cross-objections were dismissed.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The Tribunal held that the appeals filed by the Revenue, having a tax effect below the revised monetary limit, were to be treated as withdrawn or not pressed. Consequently, the appeals and the related cross-objections were dismissed.

The Tribunal held that the appeals filed by the Revenue, having a tax effect below the revised monetary limit, were to be treated as withdrawn or not pressed. Consequently, the appeals and the related cross-objections were dismissed.

The Tribunal held that the appeals filed by the Revenue, having a tax effect below the revised monetary limit, were to be treated as withdrawn or not pressed. Consequently, the appeals and the related cross-objections were dismissed.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The Tribunal held that the appeals filed by the Revenue, having a tax effect below the revised monetary limit, were to be treated as withdrawn or not pressed. Consequently, the appeals and the related cross-objections were dismissed.

The Tribunal held that the appeals filed by the Revenue, having a tax effect below the revised monetary limit, were to be treated as withdrawn or not pressed. Consequently, the appeals and the related cross-objections were dismissed.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The Tribunal held that the appeals filed by the Revenue, having a tax effect below the revised monetary limit, were to be treated as withdrawn or not pressed. Consequently, the appeals and the related cross-objections were dismissed.

The Tribunal held that the appeals filed by the Revenue, having a tax effect below the revised monetary limit, were to be treated as withdrawn or not pressed. Consequently, the appeals and the related cross-objections were dismissed.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The ITAT held that the appeals filed by the Revenue were contrary to the Department's policy decision as per CBDT Circular No. 3/2018, which increased the monetary limits for filing appeals. Consequently, the appeals were dismissed in limine.

The Tribunal held that the appeals filed by the Revenue were not maintainable as they were contrary to the CBDT Circular No. 3/2018, which sets monetary limits for filing appeals. The corresponding cross-objection was also dismissed as infructuous.