2017 (5) TMI 1554

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....The captioned appeal filed by the Revenue pertaining to assessment year 2010-11 is directed against an order passed by CIT(A)-47, Mumbai dated 20/02/2015, which in turn, arises out of an order passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961 (in short 'the Act') dated 31/01/2013. 2. In this appeal, Revenue has raised the following Ground of appeal:- i) "Whethe....

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....than Rs. 10.00 lacs as prescribed in the CBDT Circular No.21/2015 dated 10/12/2015, which has revised the monetary limits for filing of appeals by the Department before the Tribunal retrospectively. The Ld. Departmental Representative has not disputed the aforesaid fact-situation. 4. Notably, in the instant case, the Assessing Officer made a disallowance under section 14A of the Act of Rs. 33,6....