2002 (6) TMI 156 - AT - Income Tax

Summary

The Appellate Tribunal ITAT Amritsar dismissed the Department's appeal against the order of the CIT(A), Jammu, related to the assessment year 1992-93. The appeal was dismissed based on the CBDT Instruction No. 1903, which limited the tax effect for filing appeals before the Tribunal to Rs. 25,000. The Tribunal decision was influenced by previous rulings and the appeal was dismissed without considering the merits of the case.