ITO, JAIPUR vs. THE CONTROLLER FINANCE, JAIPUR

In the result, both the appeals of the Revenue are dismissed

Bench: Itat Where The Demand/Tax Effect Does Not Exceed Rs. 20 Lacs. The Circular Is Specifically Mentioned To Be Applicable For All Pending Appeals.

TDS-2) Vs Controller Finance. 3. I have considered the contentions of the ld DR and carefully gone through the orders of the authorities below and found that the demand/ tax effect in the Revenue’s appeal in question is below Rs. 20.00 lacs. Under the powers vested by section. 268A

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR vs. RAJASTHAN AVAS VIKAS & INFRASTRUCTURE LIMITED, JAIPUR

In the result, the appeal of the Revenue is dismissed