TMI Blog2019 (8) TMI 1661X X X X Extracts X X X X X X X X Extracts X X X X ..... 8377; 3,22,27,430/- after making addition of ₹ 84,17,130/-. This addition has been deleted by ld. CIT(A) and against the same, the appeal was filed by the revenue and the C.O. is filed by the assessee which is merely in support of the order of ld. CIT(A). As per the latest notification issued by CBDT, no appeal is required to be filed by the revenue before the Tribunal if the tax effect is b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Ujjwal Kumar, JCIT (DR). ORDER Per Shri A.K. Garodia, Accountant Member This appeal is filed by the revenue and the C.O. is filed by the assessee and these are directed against the order of ld. CIT(A)-7, Bangalore dated 28.07.2017 for Assessment Year 2012-13. 2. Both sides were heard. We have considered the rival submissions. We find that in this case, as per the return of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue is dismissed because of low tax effect. The C.O. filed by the assessee is in support of the order of ld. CIT(A) and since, the appeal of the revenue is dismissed as not maintainable, the C.O. is also not maintainable and dismissed accordingly. 3. In the result, the appeal filed by the revenue and the C.O. filed by the assessee are dismissed. Order pronounced in the open court on the date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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