Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2013 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (5) TMI 558 - AT - Income TaxAssessment proceedings – What is the monetary limit for filing of appeal before ITAT - The only issue remains is that the appeal of the revenue is below the prescribed limit of tax effect in view of the Board's Instruction issued from time to time revising the monetary limits for filing of appeals by the Department before ITAT and other superior courts – CBDT circular has fixed the limit of Rs. 3 lacs - Held that:- Ld. DR could not point out any of the exceptions as provided in the Circular, therefore this being a tax effect case, the appeal filed by revenue is dismissed.
|