9911796707
TMI Blog2014 (1) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... , the appeal filed by revenue is not maintainable – Decided against Revenue. - T.A. No. 16 of 2006 - - - Dated:- 18-1-2014 - R. Banumathi, C.J. And Aparesh Kumar Singh,JJ. For the Appellant: Mr. Deepak Roshan, Sr. S.C.(Rev) Mrs. Rupa Kumari, Adv. For the Respondent: Mr. B. Poddar, Sr. Adv. Mr. Piyush Poddar, Adv. Mrs. Darshana Poddar, Adv. Ms. Amrita Sinha, Adv. ORDER The re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Income Tax (Appeals) (in short C.I.T. (Appeals)). By order dated 23.9.2004, the C.I.T. (Appeals) held that the provisions of Section 113 of the Income Tax Act has been inserted by the Finance Act, 2000 with effect from 1.6.2002. Proviso to Section 113 of the Income Tax Act had been inserted with effect from 1.6.2002 for levying surcharge on undisclosed income. The C.I.T (Appeals) he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al will henceforth be filed only in cases where the tax effect exceeds the monetary limits at the time of filing the appeal i.e. Appeal u/s 260 A, Rs.4,00,000/-(Rupees four lacs) and it has been submitted that the tax effect in the instant appeal is Rs.74,948/- which is much below the monetary limits as prescribed by the Central Board of Direct Taxes(CBDT) for filing the appeal before the High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mportance as well as in cases where the same question of law will repeatedly arise, either in the case concerned or in similar cases, should be separately considered on merits without hindered by the monetary limits. 4. Subject to the paragraphs 2 and 3 above, the Instruction No 1979, dated 27.3.2000 as clarified subsequently in Instruction No. 1985, dated 29.6.2000, will continue to govern the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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