DCIT-17(1), Mumbai Vs A.H. Desai HUF

Parties Involved

Facts Summary

This appeal by the revenue is preferred against the order passed by NFAC, Delhi, dated 27/05/2024 pertaining to Assessment Year 2019-20. The tax effect involved in the instant appeal is less than Rs.60,00,000/-. The appeal by the revenue has to be dismissed in light of the Circular No. 09/2024, dated 17th September, 2024.…

Legal Issues

• 1. Whether the appeal by the revenue should be dismissed due to the tax effect being less than Rs.60,00,000/-.

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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