No Appeal By Revenue Below 3 Lakh to be Accepted ITAT

The CBDT's instructions has clearly laid down that the revenue should not prefer appeals against assessees before ITAT if the tax effect involved in the appeal, excluding interest, is less than Rs. 3 lacs. The tax payable in the present appeal being below Rs. 3 lacs, the revenue’s appeal is dismissed as not maintainable in view of CBDT Instruction.


The Same is Seen in Following Case : 
Dy.Commissioner of Income Tax, Circle-22(1),New Delhi. (Appellant) Vs Shri Hridey Vikram,F-38/2, Okhla Indl.Area,Phase-II, New Delhi.(Respondent)


Refer :- Detailed Document

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