Dismissal of the appeal of the revenue on account of low tax effect case

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Last updated: 11 January 2021
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The Income Tax Appellate Tribunal has dismissed an appeal filed by the Revenue. This decision was made because the tax effect involved in the case was below the threshold set by the Central Board of Direct Taxes (CBDT) in their Circular No. 17/2019. The Tribunal found that the circular and its subsequent clarification, which apply retrospectively, were binding on tax authorities, leading to the dismissal without considering the case's merits.

Court :
ITAT New Delhi

Brief :
This appeal is filed by the Revenue against the order of the Commissioner of Income Tax [Appeals]-29, New Delhi dated 20.02.2017 for Assessment Year 2011-12.

Citation :
I.T.A. No. 3393/DEL/2017 (A.Y 2011-12)

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