DCIT, JAIPUR vs. ANISH RAJ SETHI, JAIPUR
In the result, the appeal of the Revenue as well as Cross objection of the assessee are dismissed
ITA 99/JPR/2016[2010-11]Status: DisposedITAT Jaipur07 Aug 2018AY 2010-11
For Appellant: Shri Kartikeya Sharma (Advocate)For Respondent: Shri Rajendra Jha (JCIT) fu/kZkfjrh dh vksj ls@
Section 148
section. 268A(1) of the I T Act, CBDT has recently issued Circular No. 3/2018 dated 11th July,
2018 (F No. 279/Misc. 142/2007-ITJ(Pt) instructing the authorities
below that departmental appeal should not be filed before ITAT where
the demand/tax effect does not exceed Rs. 20 lacs. The circular is specifically
mentioned to be applicable for all pending appeals