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Revenue’s appeal, prima-facie, is not maintainable in terms of low tax effect


Last updated: 18 January 2021

Court :
ITAT Mumbai

Brief :
Aforesaid appeal by revenue for Assessment Year 2014-15 contest the order of learned first appellate authority on certain grounds of appeal. Upon perusal of Form-36, it is noted that thename of the assessee has erroneously been written as Shri HiralalM.Jain. However, assessee’s particulars in Authorization Memo have correctly been written. Therefore, finding mere typographical error in Form No.36, we ignore the same and proceed to disposeoff the appeal.

Citation :
I.T.A. No.3908/Mum/2019

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