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2014 (7) TMI 474 - AT - Income TaxMaintainability of appeal – Amount involved in appeal lower than the limit prescribed - Held that:- The decision in CIT vs. Delhi Race Club Ltd. [2011 (3) TMI 1488 - High Court of Delhi] followed – the tax payable in respect of grounds of appeal by the Department is less than ₹ 3 lakhs and as per revised Instruction of the CBDT No.3 dated 9.2.2011 wherein the CBDT has revised the filing limits for appeal filed before the Tribunal, High Court and Supreme Court - Revenue’s appeal is not maintainable in view of the Circular of the CBDT read with Section 268A of the Act – thus, the appeal filed by the Department against the order of the CIT(A) is contrary to the policy decision of the Department and as such the appeal filed by the Department is dismissed – Decided against Revenue.
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