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2015 (10) TMI 1398 - AT - Income TaxMaintainability of appeal - Unexplained cash credit - CIT(A) deleted the addition - Held that:- Instructions issued in the circulars issued by the Central Board of Direct Taxes are applicable to pending cases also. Therefore we are of the considered view that Instruction No. 5 of 2014, dated July 10, 2014 issued by the Central Board of Direct Taxes are applicable to the pending cases also and in the said instructions, the monetary tax limit for filing appeals before the Income-tax Appellate Tribunal is ₹ 4 lakhs. Accordingly, without going into merit of the case, we dismiss this appeal of the Department on account of tax effect being less than ₹ 4 lakhs.
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