2002 (12) TMI 556

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..... assessee are directed against the order of the CIT(A), Bhatinda dated 20-3-1995 relating to the assessment year 1988-89. 2. In I.T.A. No. 625(Asr.)/1995, the Department has taken the following ground :-- "That on the facts and in the circumstances of the case, the ld.CIT(A) has erred in deleting the addition of Rs. 79,045 made by the Assessing Officer on account of low G.P. rate." 3. In C.O. No .....

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..... .D.T.'s Instruction No. 1903 dated 28-10-1992, I am of the view that the Department ought not to have filed the appeal before the Tribunal after the date of issuance of Instruction No. 1903 dated 28-10-1992. While taking such a view, I am also fortified by the decision of the Income-tax Appellate Tribunal, Chandigarh Bench in the case of ITO v. Dharmvir [2002] 253 ITR1 (AT). It is relevant to poin .....

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