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2015 (12) TMI 1748 - AT - Income TaxMaintainability of appeal - monetary limit - Held that:- Since the tax demand in dispute in each of these departmental appeals does not exceed the limit of ₹ 10 lacs as set out by CBDT, such appeals are not maintainable. Accordingly, the ld. DRs agree that these appeals of the Department may be treated as not pressed/withdrawn and dismissed in view of the CBDT Circular. Apropos COs, we may mention that in terms of sec 253(4) of the I.T. Act, the right thereof depends on the survival of corresponding revenue appeal. Since all these revenue appeals are withdrawn / not pressed and are consequently infructuous and do not survive; as a necessary consequence the corresponding COs will also stand dismissed as not maintainable.
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