Income Tax Officer, Baragarh Vs. Tampersara Service Co-operative Society Limited

Parties Involved

Facts Summary

The present appeal is filed by the revenue against the order of the CIT(A), NFAC, Delhi dated 22.5.2024 in Appeal No.NFAC/2020-21/10212222 for the assessment year 2021-22. The appellant, Income Tax Officer, Baragarh, filed the appeal at the direction of the Principal Commissioner of Income Tax, Sambalpur. The respondent, Tampersara Service Co-operative Society Limited, is represented by Shri Narayan Dash, Adv, and the revenue is represented by Shri S.C.Mohanty, Sr DR. The appellant submitted that the tax effect in the present appeal is below the monetary limit prescribed by the CBDT vide circular No.17/2019 dated 8.8.2019.…

Legal Issues

• 1. Whether the appeal filed by the revenue is valid given the tax effect is below the monetary limit prescribed by the CBDT?

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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