Rajiv vs. Assistant Commissioner of Income Tax
Case No: 460/Indore/2023
Court: Income Tax Appellate Tribunal, Indore Bench
Date: 25 Sept 2024
Parties Involved
appellantRajiv
respondentAssistant Commissioner of Income Tax
Facts Summary
The case involves an appeal filed by Rajiv against an order passed by the Assistant Commissioner of Income Tax, Bhopal, regarding the assessment year 2012-13. Rajiv's appeal was filed under the Income Tax Act, and the Central Board of Direct Taxes (CBDT) issued a circular on 17.09.2024 modifying the limit for filing appeals to the appellate tribunal to 60 lakh rupees. Rajiv's appeal was filed for an amount less than this limit, and it was argued that the appeal should be dismissed as it did not fall under the exemption clause. The tribunal considered the submissions of both parties and the relevant circular issued by the CBDT.…
Decision in favour of
Revenue
Legal Issues
- 1. Whether the appeal should be dismissed as it does not fall under the exemption clause?
Judgment Outcome
Decided in favour of Revenue.