2011 (8) TMI 614

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..... Tax Effect" to mean 'Tax Excluding Interest'. Appeal filed is not maintainable. - ITA NO. 568 OF 2006 - - - Dated:- 2-8-2011 - SHRI N. KUMAR AND SHRI RAVI MALIMATH, JJ. Represented by: Shri K.V. Aravind and Shri M.V. Seshachala for the Appellant. Shri A. Shankar and Shri M. Lava for the Respondent. JUDGMENT N. Kumar, J. - The Revenue has preferred this appeal challenging t .....

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..... under Section 54 of the Act, which finding has been up-held by the Tribunal. It is against the said order, the Revenue has preferred an appeal. 3. From the facts it is clear that the tax effect involved in this appeal Rs. 89,875/-. The appeal is filed on 07.03.2006. 4. Learned counsel appearing for the revenue has made available to us the original file where recommendation is made for preferr .....

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