2012 (10) TMI 1109 - AT - Income Tax

Summary

The Appellate Tribunal ITAT Hyderabad dismissed the Revenue's appeal against the order of the Commissioner of Income-tax (Appeals) Guntur for the assessment year 2009-10. The tax effect in the appeal was less than Rs. 3 lakhs, making the appeal not maintainable as per CBDT Instruction No.3 of 2011. The appeal was dismissed in limine on 17.10.2012.