2008 (7) TMI 543

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..... Raviraja Pandian J.- The correctness of the order of the Income-tax Appellate Tribunal dated May 19, 2006, made in I. T. A. No. 1388/Mds/ 2005 is put in issue by formulating the following question of law : "Whether the Income-tax Appellate Tribunal is right in dismissing the appeal preferred by the Revenue without going into the merits of the case on the ground that the tax effect is less than R .....

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..... 00 and it does not also fall within the exceptions provided for filing appeal before the Tribunal even where the tax effect is less than Rs. 1,00,000. 3. Heard the learned counsel for the Revenue and perused the order of the Tribunal. 4. An issue similar to the issue in this case came up for consideration before a Division Bench of this court in the case of CWT v. S. Annamalai  [2002] 258 I .....

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..... his case is Rs. 5,850. The Revenue has not made out any case to show that the case falls within the four exceptions provided in the Circular of the Central Board of Direct Taxes in F. No. 279/126/98-IT, dated March 27, 2000. Hence, the appeal deserves to be dismissed. The Tribunal's order requires no interference, for the foregoing reasons. The appeal is dismissed. No costs.
Case laws, Decisio .....

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