Income-tax Officer, Ward 39(2), New Delhi Vs Late Shri Kimti Lal Jain, Through L/H Shri Gaurav Jain

Parties Involved

Facts Summary

This appeal is preferred by the Revenue against the order dated 27.09.2006 of the Commissioner of Income-tax (Appeals)-XXVIII, New Delhi in Appeals No. 14/06-07 arising out of the appeal before it against the order dated 13.03.2006 passed u/s 143(3)/148 of the Income Tax Act, 1961 by the ITO, Ward 39(2), New Delhi. The assessee has also filed the above Cross Objection. At the time of hearing, it was mentioned that the assessee-respondent had died. The appeal filed by the Revenue, admittedly, has a tax effect of below Rs.60 lakhs and falls into the category of low tax effect appeals after the enhanced monetary limits of Rs. 60 lacs, for appeals to be filed by the department before this Tribunal, laid by the CBDT vide Circular Nos. 5/2024 dated 15.3.24 and 09/2024 dated 17th September, 2024.…

Legal Issues

• 1. Whether the appeal filed by the Revenue is maintainable given the tax effect is below Rs.60 lakhs?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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