Harendra De Silva vs. The Income Tax Officer, International Taxation Ward, Coimbatore
Parties Involved
Facts Summary
The appeal filed by the Revenue for the Assessment Year 2020-21 arises out of the order of the Learned Commissioner of Income Tax (Appeals), Chennai-16. The tax effect involved in the appeal is Rs. 57,36,999/-, which is less than Rs. 60 lakhs. The Hon'ble Finance Minister announced in the budget speech to raise the limit for filing appeal before the ITAT to Rs. 60 Lakhs. Subsequently, the CBDT increased the monetary limit for filing the appeal by the Revenue before the ITAT to Rs. 60 Lakhs. The circular stated that in cases where the tax effect in the appeal does not exceed Rs. 60 lakhs, appeals should not be filed.…
Decision in favour of
Revenue
Legal Issues
- 1. Whether the appeal should be dismissed as not maintainable due to the tax effect being less than Rs. 60 lakhs?
Judgment Outcome
Decided in favour of Revenue.
Precedents Relied Upon
1 precedent cited in this judgement.
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ITA No. 223/KOL/2024 & C.O. No. 7/Kol/2025
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