9911796707
TMI Blog2014 (4) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... Chand Goyal [ 2007 (1) TMI 90 - MADHYA PRADESH HIGH COURT ] followed - The Board had issued directions that the appeals will be filed only in cases where the tax effect exceeds Rs. 2 Lakhs in the matter of High Court in appeals u/s 260-A or Reference u/s 256(2) - The instructions of the Board are binding to all the authorities working under the Board including the appellant - This appeal which was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Board prohibits filing of an appeal where the quantum of tax is less than Rs. 2 Lacs, these appeals would not be maintainable. Referring to the averments made by the appellants themselves, in Ground (C) of the appeal, learned Senior Advocate points out that the tax liability for each year as is indicated therein in Ground (C), is less than Rs. 2 Lacs for each year and, therefore, the appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing manner: "The aforesaid judgment specifically lays down that any appeal, if tax effect less than Rs. 2 Lakhs, could not have been filed by the Department. From the perusal of the instructions issued by the Board, we find that the Board had issued directions that the appeals will be filed only in cases where the tax effect exceeds Rs. 2 Lakhs in the matter of High Court in appeals u/s 260-A or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied by two Division Bench of this Court, in Suresh Chand and Ashok Manibhai (supra). In the result, this appeal is found incompetent and is dismissed with no order as to costs." Keeping in view the aforesaid and considering the fact that in these cases also the orders impugned were passed by the appellate authorities on 26.8.2004 and the tax liability is less than Rs. 2 Lacs, the Department had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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