2010 (12) TMI 62

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..... ta, J.(Oral) 1. The main appeal filed by the revenue was rejected only on the ground that the appeal was not maintainable since tax effect was less than Rs.2 lacs and as such the appeal was not required to be filed in view of the circular issued by the Central Board of Direct Taxes dated 27th March, 2000 referred to in our judgement. 2. Alongwith the review petition, the revenue has filed instru .....

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..... ourt. No doubt, if such important question is identified and the revenue makes out a case that it had taken a conscious decision to file an appeal, the appeal can be entertained. 3. However, in the present case there was no such averment in the ground of appeal that any such conscious decision had been taken. However, we may clarify that we have disposed of the appeal only on the ground of maint .....

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