ITO-33(2)(5), MUMBAI, MUMBAI vs PARUL HEMANT PATEL, MUMBAI

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Last updated: 30 November 2020
Quick Summary
The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has dismissed an appeal filed by the Revenue against an assessee, Smt. Parul Hemant Patel. The dismissal was based on the grounds that the tax effect in the appeal was below the monetary limit prescribed by the CBDT for filing appeals. The tribunal noted that the tax effect was less than the revised limit of Rs. 50 lacs, leading to the appeal being dismissed without considering the merits of the case.

Court :
ITAT Mumbai

Brief :
This appeal by the Revenue is directed against the order of Commissioner of Income Tax (Appeals)-45, Mumbai (in short ‘the CIT(A)’) dated 07.09.2018 for the Assessment Year 2011-12.

Citation :
ITA NO. 7436/MUM/2018

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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