Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2009 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (8) TMI 755 - AT - Income TaxSmall Tax Effect - CIT(A) cancelled the order passed by the AO under s. 154 of the Act ignoring the fact that the AO had rectified the mistake and withdrew the wrong credit of tax given to assessee against the challans in the name of his wife as double credit of the same challans in the case of the assessee as well as to his wife - ground raised by the Department in this appeal, it is noticed that the ground is relating to issues which have tax effect below Rs. 2 lacs – Held that: - appeal filed by the Department was not maintainable before the Tribunal as they were raising the issues having tax effect of below Rs. 2 lacs – Appeal dismissed
|