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ITAT Delhi Dismisses Revenue Appeal as Tax Effect was Below Rs. 60 Lakh Limit
Case Law Details
- Case Name
- DCIT Vs Naresh Kumar Garg (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Naresh Kumar Garg (ITAT Delhi)
Income Tax Appellate Tribunal (ITAT) Delhi dismissed the Revenue’s appeal in the case of DCIT vs. Naresh Kumar Garg for the assessment year 2016-17. The appeal arose from proceedings under Sections 143(3) and 147 of the Income-tax Act, 1961, following a decision by the Commissioner of Income Tax (Appeals)-3, Noida. When the case was called, no representative appeared for the assessee, leading the tribunal to proceed ex-parte. The key issue in the case was the total tax effect of Rs. 54,04,476, which was below the threshold of Rs. 60 lak...





