COMMISSIONER OF INCOME TAX v. RAJENDRA KUMAR SINGH MODI
[Citation -2007-LL-0122-12]
| Citation | 2007-LL-0122-12 |
|---|---|
| Appellant Name | COMMISSIONER OF INCOME TAX |
| Respondent Name | RAJENDRA KUMAR SINGH MODI |
| Court | ITAT |
| Relevant Act | Income-tax |
| Date of Order | 22/01/2007 |
| Assessment Year | 1991-92 , 1996-97 |
| Judgment | View Judgment |
| Keyword Tags | additional demand • original return • tax effect |
| Bot Summary: | The above appeals have been filed by the Revenue against the judgment d t. 18th July, 2006, passed in ITA Nos. For convenience, facts have been taken from IT Appeal No. 17 of 2006. The CIT(A), on appeals being filed, set aside the penalty and allowed the appeals. Against the order of the CIT(A), the Revenue filed appeal before the Tribunal. It is not a case where the appeals of the Department have been jettisoned mainly on account of the fact that because of the circular issued by CBDT subsequently, the appeals were also not maintainable where the tax effect was less than Rs. 2,00,000 lacs. Learned counsel submits that in view of the fact that the Tribunal has taken into consideration the circular of the CBDT restraining filing of the appeals where tax effect is less than Rs. 2,00,000, the appeals give rise to the question of law to the effect that whether on the basis of such circular the Tribunal could have dismissed the appeal of the Revenue, much less the appeal filed prior to the circular when the instructions were different. Since we find that despite the said position stated by the Tribunal, the Tribunal has decided the cases on merits, it is not a case where the question with regard to the CBDT circular survives in these appeals. |