Deputy Commissioner of Income Tax vs. M/s. Michael Page International Recruitment P. Ltd.
Case No: ITA No.2664/M/2023
Court: Income Tax Appellate Tribunal, Mumbai Bench 'D'
Date: 15 Oct 2024
Parties Involved
revenueDeputy Commissioner of Income Tax
appellantM/s. Michael Page International Recruitment P. Ltd.
Facts Summary
The appeal has been preferred by the Revenue against the order dated 31.05.2023, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961 for the Assessment Year 2011-12. Both parties have admitted that the tax effect involved is not more than Rs.60,00,000/-. In view of the latest CBDT Circular No.9/2024 dated 17.09.2024, the appeal is liable to be dismissed as withdrawn.…
Decision in favour of
Revenue
Legal Issues
- 1. Whether the appeal should be dismissed as withdrawn in view of the tax effect involved and the latest CBDT Circular No.9/2024?
Judgment Outcome
Decided in favour of Revenue.