Hindustan Institute of Technology and Science v. Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

The appeal was filed against the order bearing DIN & Order No.ITBA/NFAC/S/250/2023-24/1059507969(1) dated 09.01.2024 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2010-11. The assessee challenged the order u/s 250 dated 09.01.2024 passed by NFAC, Delhi. The appeal was dismissed as the tax effect involved therein was Rs.51,54,120/- and which is less than Rs.60 lakhs, as per the circular No.09/2042 dated 17.09.2024 issued by CBDT.…

Legal Issues

• 1. Whether the appeal filed by the revenue is maintainable under the new threshold limit?

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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