Appeal by revenue having tax effect below prescribed monetary limit not maintainable

DCIT Vs Gurmal Singh (ITAT Chandigarh)

ITAT Chandigarh dismissed the appeals filed by the revenue since the tax effect involved in the same is less than prescribed monetary limit of Rs. 60 lacs in terms of the CBDT Circular No.09/2024 dated 17.09.2024.

Facts- The present appeals are preferred by the revenue against the separate orders of the ld. CIT(A) / CIT(A), National Faceless Appeal Centre (NFAC), Delhi pertaining to different assessment years.

Conclusion- Held that it is noted that the tax effect involved in the captioned appeals

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