2010 (10) TMI 118

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er is remanded back to the Tribunal - The tribunal is directed to decide whether the total amount of tax involves is less or more than Rs. two lacs and in case it is not less than two lacs, then the case may be decided on merits - Appeal is allowed - 114 of 2009 - - - Dated:- 6-10-2010 - Yatindra Singh, Rajes Kumar,JJ. 1. The assessing officer by his order dated 21.3.2005 assessed the incom .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The tax assessed by the assessing officer was Rs.2,26,774.00. The CITA allowed the appeal and deleted the addition of Rs. ten lacs. The result might be that no tax would be paid. Thus, it can not be said that total amount of tax involved before the Tribunal is less than two lacs. The order of Tribunal reveals that it has not given exact amount of tax involved in the appeal. 6. In view of the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X