Low Tax Effect Appeal cannot be Filed In HC for Low Tax Effect Appeals If Review Application Before Tribunal Has Already Been Filed

PCIT (Central) Vs Rashmi Rajesh Bafna (Gujarat High Court)

Appeals Could Not Be Filed In High Court As Per CBDT Circular No. 23/2019 On Low Tax Effect Appeals If Review Application Before Tribunal Has Already Been Filed

When Revenue Already Filed Rectification Application Before Tribunal For Review Of Order Which Has Been Dismissed Than Appeal Could Not Be Filed In High Court Even After CBDT Circular No. 23/2019 Dated 06.09.2019 Which Allows Appeals To Be Filed In Low Tax Effect Cases If It Involves Issue Of Systematic Tax Evasion

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

1. The present appeal has been filed by the Principal Commissioner of Income Tax (Central), Surat under Section 260-A of the Income Tax Act, 1961, challenging the order dated 14.8.2019 made by the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench “A” in IT(SS)A No.332/Ahd/2018 for the A.Y. 2012-13 in respect of the respondent – Assessee.

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