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2019 (3) TMI 1641 - ITAT LUCKNOWRectification of mistake on Maintainability of appeal - low tax effect - tax effect involved in the appeals is less than ₹ 20 lacs - tax effect being less than ₹ 20 lakhs, whereas the record shows that the amount involved in the appeal is ₹ 4,10,80,602/- and the total tax effect is ₹ 1,33,28,601/- - HELD THAT:- As tax effect involved in the appeal filed by the Revenue, which is much more than the prescribed limit of ₹ 20 lakhs, and, therefore, there is a mistake crept in the order of the Tribunal dated 10/8/2018 dismissing the appeal of the Revenue on account of low tax effect. Considering the submissions of the assessee, we recall the order only in the case of the present assesse in the interest of justice and direct the Registry to fix this appeal for hearing on 1/5/2019.
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