2010 (6) TMI 676

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..... 004-05. On receipt of a notice in the Revenue's appeal the assessee has filed crossobjection bearing No. 39/Del/2009. Learned counsel for the assessee at the very outset submitted that the tax effect in the Revenue's appeal is Rs.1,65,681. Referring to instruction No. 5 dated May 15, 2008, issued by the Central Board of Direct Taxes, he pointed out that the Revenue cannot challenge the order of th .....

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..... tention of learned counsel for the assessee. On due consideration of the facts and circumstances, we find that the assessee has placed on record the computation of tax effect by virtue of the learned Commissioner of Income-tax (Appeals)'s order at page 52 of the paper book. The tax effect computed by the assessee by virtue of this learned Commissioner of Income-tax (Appeals)'s order is Rs. 1,65, .....

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