Revenue vs. Vishwakarma Das Mahajan

Parties Involved

Facts Summary

The case pertains to an appeal filed by Vishwakarma Das Mahajan against an order passed by the Income Tax Appellate Tribunal (Appeal)-3, Bhopal on 06.06.2023. The Tribunal had dismissed the appeal filed by Vishwakarma Das Mahajan for the assessment year 2016-17. The appellant's counsel submitted that the current appeal involves a tax impact less than the stipulated limit and does not fall under the exemption clause. The Revenue counsel did not present any counter-arguments. The Tribunal considered the submissions and the available records and found that the tax impact in the current appeal is less than the stipulated limit of 60 lakhs as per the guidelines issued by the Central Board of Direct Taxes on 17.09.2024. Therefore, the Tribunal decided to dismiss the appeal.…

Legal Issues

• 1. Whether the appeal should be dismissed as the tax impact is less than the stipulated limit?

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Income Tax Appellate Tribunal, Indore Bench, Indore

  Indore bench

• Income Tax Appellate Tribunal, Indore Bench, Indore

  Indore bench

• Revenue vs. Harishchandra & Sons

  Indore bench

• Rajiv vs. Assistant Commissioner of Income Tax

  Indore bench

• Revenue vs. MCS Welding Company

  Indore bench

• Income Tax Appellate Tribunal, Indore Bench, Indore

  Indore bench