{"id":63370,"date":"2026-07-31T16:44:49","date_gmt":"2026-07-31T11:14:49","guid":{"rendered":"https:\/\/itatonline.org\/digest\/asst-cit-v-honey-arora-2025-127-itr-14-2026-187-taxmann-com-519-delhitrib-2\/"},"modified":"2026-07-31T16:44:49","modified_gmt":"2026-07-31T11:14:49","slug":"asst-cit-v-honey-arora-2025-127-itr-14-2026-187-taxmann-com-519-delhitrib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/asst-cit-v-honey-arora-2025-127-itr-14-2026-187-taxmann-com-519-delhitrib-2\/","title":{"rendered":"Asst. CIT v. Honey Arora (2025) 127 ITR 14 \/ [2026] 187 taxmann.com 519 (Delhi)(Trib.)"},"content":{"rendered":"<p>The Tribunal held that the tax effect involved in the Department&#8217;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).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63370","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gu6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63370","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=63370"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63370\/revisions"}],"predecessor-version":[{"id":63371,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63370\/revisions\/63371"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}