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2014 (1) TMI 1718 - ITAT RAJKOTMonetary limit - total cumulative tax effect involved in the appeals was less than ₹ 4 Lacs - Held that:- It has fairly been admitted that the tax effect on the disputed addition is ₹ 51,167/-. No exception has been carved out in the permission accorded u/s 253(2) of the I.T. Act, 1961 (in short the Act) by the Ld. CIT Rajkot-II for filing the appeal before the Appellate Tribunal in such cases where tax effect is below ₹ 3,00,000/-. Having regard to the CBDT instruction No. 3 of 2011 dated 09/02/2011 read with Section 268A of the Act, the appeal is dismissed as not maintainable on the ground of monetary limit without expressing any opinion on merits of the case in view of the judgment rendered by the jurisdictional High Court by its order in the case of CIT Vs. Sureshchandra Durgaprasad Khatod (HUF) [2012 (9) TMI 20 - Gujarat High Court ]. Appeal dismissed
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