Rajiv vs. CBDT

Parties Involved

Facts Summary

The case involves an appeal filed by Rajiv against the order of the Income Tax Appellate Tribunal (ITAT) dated 08.02.2024. The appeal was filed under the Income Tax Act, 1961. The Central Board of Direct Taxes (CBDT) had issued a circular on 17.09.2024 modifying the limit for filing appeals to the appellate tribunal from 60 lakhs. The CBDT argued that the appeal should be dismissed as the tax involved was less than 60 lakhs and did not fall under the exemption clause. Rajiv's counsel argued that the appeal should be allowed as it fell within the prescribed limit and was not exempt. The tribunal considered the submissions and the relevant circular and found that the tax involved in the appeal was less than 60 lakhs, and hence, the appeal was not maintainable under the new circular. Consequently, the appeal was dismissed.…

Legal Issues

• 1. Whether the appeal is maintainable under the new circular issued by CBDT?

Judgment Outcome

Decided in favour of Revenue.

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