Court :
INCOME TAX APPELLATE TRIBUNAL
Brief :
Before us, both the learned Representatives agree that the tax effect in the Revenue’s appeal is less than ` 3,00,000. As per CBDT Instruction no.3 of 2011, dated 9th February 2011, the appeal before the Appellate Rishabh Investments P. Ltd. Tribunal can be filed by the Revenue, when the tax effect exceeds the monitory limit of ` 3,00,000
Citation :
Dy. Commissioner of Income Tax Circle–8(3), Aayakar Bhavan 101, M.K. Road, Mumbai 400 020 ………….………. Appellant V/s Rishabh Investments P. Ltd. A–54, Marol MIDC, Andheri (E) Mumbai 400 093 PAN – AAAC2228D ..…….………. Respondent
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