ITO vs. Jila Parishad, Partapgarh

Parties Involved

Facts Summary

The Department of Revenue filed an appeal against the order of the Commissioner of Income Tax (Appeals)-4, Jaipur for Assessment Year 2019-20. The assessee submitted that the tax effect involved in the appeal is below the prescribed limit of Rs.60 lakhs, as fixed by the CBDT. The appeal was dismissed due to the low tax effect.…

Legal Issues

• 1. Whether the appeal is maintainable due to low tax effect?

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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