I.T.A. No.1493/Kol/2024
Case No: I.T.A. No.1493/Kol/2024
Court: Income Tax Appellate Tribunal, Kolkata
Date: 26 Sept 2024
Parties Involved
appellantACIT, Central Circle-2(1), Kolkata
respondentShree RSH Projects Pvt. Ltd
Facts Summary
The present appeal filed by the Revenue is directed against the order dated 07.05.2024 of the Commissioner of Income Tax (Appeals)-26, Kolkata. The appeal is dismissed because the tax effect on the disputed additions is less than Rs.50 lacs as prescribed in the CBDT’s Circular No.17/2019 dated 08.08.2019.…
Decision in favour of
Revenue
Legal Issues
- 1. Whether the appeal can be filed given the tax effect is less than the prescribed limit?
Judgment Outcome
Decided in favour of Revenue.
Precedents Relied Upon
1 precedent cited in this judgement.
Similar Judgements
Income Tax Appellate Tribunal Case
Kolkata benchITA No. 223/KOL/2024 & C.O. No. 7/Kol/2025
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Delhi Bench benchAY 2016-17DismissedIncome Tax Officer, New Delhi. Vs. Arti Arora
Delhi Bench benchAY 2015-16DismissedITA no. 5148/Del/2019
Delhi Bench ‘H’ benchAY 2009-10DismissedDCIT, Circle 4(2), New Delhi vs. Sh. Brijesh Gupta
Delhi Bench benchAY 2018-19Dismissed