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CBDT Circular on monetary limits for filing Income Tax appeals apply to pending appeals
Case Law Details
- Case Name
- Commissioner of income-tax Vs. Delhi Race Club Ltd (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
CIT Vs. Delhi Race Club Ltd
The tax effect involved in the present appeal is Rs. 4,65,860/-. As per the recent guidelines of the CBDT, appeal in those cases where the tax effect is less than Rs. 10 lacs, are not to be entertained. In this case court has taken the view that such circular would also apply to pending cases. A contrary view has been taken in CIT vs. M/s Varindera Construction Co (P&H High Court – Full Bench).
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IN THE HIGH COURT OF DELHI AT NEW DELHI
ITA No. 128/2008
03.03.2011
Commissioner of income-tax Vs. Delhi Race Club Ltd
Th...
