ITA No.1051/MUM/2018

Parties Involved

Facts Summary

The appeal was filed by the Revenue against the orders of the Commissioner of Income-tax (Appeals)-58, Mumbai dated 20.11.2017 pertaining to Assessment Year 2008-09. The assessee submitted that the tax effect in the appeal filed by the Revenue is below Rs. 60 lakhs. The CBDT in its Circular No.09/2024 dated 17.09.2024 has revised the monetary limit for filing of the departmental appeal to the ITAT at Rs. 60 lakhs. The CIT(DR) did not oppose the proposition. In view of the above position, the tax effect in appeal preferred by the Revenue is below Rs.60 lakhs, the appeal of the Revenue is deemed not maintainable.…

Legal Issues

• 1. Whether the appeal of the Revenue is maintainable?

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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