As per instruction 3/2011 issued by CBDT on 09.02.2011 if tax effect less than 3 lakh appeal cannot be made before Appeallat Tribunal


Last updated: 26 June 2012

Court :
INCOME TAX APPELLAT TRIBUNAL

Brief :
At the threshold, we note that tax effect in this case is less than `3 lacs fixed by the CBDT for filing appeal before the tribunal. As per Instruction No. 3/2011 (F.No. 279/Misc./142/2007-ITJ) dated 09.02.2011 issued by the CBDT, the tax effect for filing appeal before the Appellate Tribunal should be more than ` 3 lakhs

Citation :
ITO, Ward 28(1), Room No. 213, 2nd floor, Drum Shape Building, New Delhi (Appellant)Vs. M/s Indraprastha Suppliers, 509, Khari Baoli, Delhi (PAN/GIR NO.: AAAFI-1195E) (Respondent)

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CS Bijoy
Published in Income Tax
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