TMI Blog2011 (3) TMI 1488X X X X Extracts X X X X X X X X Extracts X X X X ..... held that:- This Court in the case of Commissioner of Income Tax Delhi-III v. M/s P.S. Jain and Co. [2010 (8) TMI 702 - DELHI HIGH COURT] decided on 2nd August, 2010 has taken a view that such circul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal in those cases where the tax effect is less than 10 lacs, are not to be entertained. This Court in the case of Commissioner of Income Tax Delhi-III v. M/s P.S. Jain and Co. being ITA No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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