Income Tax Officer, Naidu vs. Tampersara Service Cooperative Society Limited

Parties Involved

Facts Summary

The appeal was filed by the revenue against the order of the Commissioner of Income Tax (Appeals) in Appeal No.NFAC/2017 for the assessment year 2018-19. The assessee argued that the tax effect of the appeal was below the monetary limit prescribed by the Central Board of Direct Taxes (CBDT) Circular No.09/2024 dated 17.9.2024, which stipulates that appeals shall not be filed/pursued by the Department before the Tribunal in cases where the tax effect does not exceed Rs.60,00,000/-. The revenue did not dispute the applicability of the CBDT circular and the tax effect being below Rs.60 lakhs. The Tribunal considered the submissions and the CBDT Instruction and dismissed the appeal due to the low tax effect.…

Legal Issues

• 1. Whether the appeal should be dismissed due to the low tax effect?

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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