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ITAT dismisses Appeal as tax effect was Below Rs. 50 Lakhs
Case Law Details
- Case Name
- ITO Vs Westwind Trading Pvt. Ltd. (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-2012
- Courts
- All ITAT, ITAT Kolkata
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ITO Vs Westwind Trading Pvt. Ltd. (ITAT Kolkata)
The present appeal of the revenue is covered by the Circular of CBDT No. 17/2019 dated 08.08.2019 and CBDT OM No. 279/Misc/M-93/2018-ITJ(Pt.) dated 16.09.2019, according to which where the tax effect is below the threshold limit of Rs. 50 lakh the appeals by the revenue shall be withdrawn. In the present case before us the tax effect as stated in Form 36 is of Rs. 16,30,000/- and, therefore is covered by the said CBDT Circular No. 17/2019 dated 08.08.2019. However, Ld. Sr. DR had raised an objection stating that issues relating to the ground of ...
