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2022 (2) TMI 1232 - AT - Income TaxRectification of mistake u/s 154 - maintainability of appeal before Tribunal due to low tax effect - HELD THAT:- On looking at the assessment order it is apparent that the total income assessee is ₹ 3,58,24,774/-. The above sum is a provision of maintenance activities income received from Tata Communication Limited as fees for technical services which is taxed under section 115A of the Act at the rate of 25%. The CIT(A) deleted the above addition. Revenue preferred the appeal before ITAT. The tax involved in the above appeal is at the rate of 25% of the above sum which comes to ₹ 89,55,193/-, therefore, apparently, the appeal of the Revenue is maintainable and not covered by low tax effect instructions. As the above mistake is apparent from the record, the order passed by the ITAT is recalled and Misc. Application filed by the learned Assessing Officer is allowed and registry is directed to fix hearing of this appeal within 90 days by notice to the assessee.
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