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2019 (5) TMI 1594 - AT - Income TaxRectification u/s 254 - Low tax effect - maintainability of appeal - monetary limit - HELD THAT:- One of the ground to dismissed the appeal is tax effect whereas the other ground is that the case of the assessee was duly covered by Hon’ble ITAT by assessee’s own case for the A.Y. 2010-11 [2018 (8) TMI 1813 - ITAT MUMBAI] . Since the matter of controversy has been adjudicated not only the based on Circular No.03/2018 dated 11.07.2018 but also based upon on merits being duly covered by decision of Hon’ble ITAT in the assessee’s own case for the A.Y. 2010-11 therefore, in the said circumstances, we are of the view that there is no mistake apparent on record. Hence, the contention of the Revenue nowhere came within the ambit of provisions u/s 254(2) of the Act, hence, the present miscellaneous application is dismissed.
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