C.A. No. 011701 - 011703 / 2024

ADDL.COMMR.OF I.T vs M/S.TULIP STAR HOTELS LTD.
Status
DISPOSED
Judges
HON'BLE MR. JUSTICE SURYA KANT, HON'BLE MR. JUSTICE C.T. RAVIKUMAR and HON'BLE MR. JUSTICE UJJAL BHUYAN
Order Date
17-10-2024
Filed On
24-03-2012 12:00 AM
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AI Summary

Revenue appeals in income tax matters where the tax effect is below the monetary threshold prescribed in the CBDT's circular on litigation policy are not maintainable, and courts shall dismiss such appeals in conformity with the object and spirit of such circular.

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