2019 (6) TMI 149

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.... Respondent : Mr. Rohit Kaura, Advocate for Mr. Deepak Gupta, Advocate ORDER AJAY KUMAR MITTAL, J. (Oral) The present appeal has been filed by the revenue under Section 260A of the Income Tax Act, 1961 (for short, 'the Act') against the order dated 21. 12. 2016 passed by the Income Tax Appellate Tribunal, Chandigarh Bench, in ITA No. 765/CHD/2015 for the assessment year 2008-09, c....

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....ment in the case of co-owner for the same Assessment year on 25. 03. 2013, on the same value, the processing of the assessment being for the purpose of determining the issue of taxability on the share of the Assessee? (iv)Whether on the facts and in the circumstances of the case the Ld. ITAT is right in law in accepting the Appeal of the Assessee ignoring the material aspect that the Asse....

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....er passed under Section 154 of the Act has been produced in Court and the same is taken on record. 3. The said fact is not disputed by learned counsel for the appellant who has filed a copy of letter received from the Income Tax Department, Aayakar Bhawan, Panchkula showing that the tax effect is less than Rs. 50,000,00/-. 4. Learned counsel for the appellant-revenue states that since the ta....