The Tribunal held that the tax effect involved in the Department’s appeal was below the monetary limit prescribed by the CBDT for filing appeals before the Tribunal. Accordingly, the appeal was dismissed as not maintainable. (AY.. 2011-12 to 2015-16).
Asst. CIT v. Honey Arora (2025) 127 ITR 14 / [2026] 187 taxmann.com 519 (Delhi)(Trib.)
S. 268A : Appeal-Instructions-Circulars-Monetary limits-Departmental appeal-Tax effect below prescribed limit-Appeal not maintainable.-CBDT Circular No. 5 of 2024, dated 15-3-2024(2004) 462 ITR 273 (St), as amended by Circular No. 9 of 2024, dated 17-9-2024 (2024) 468 ITR 1 (St.) [S.132, 153A, 253, 254(1)]
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