2014 (9) TMI 10

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..... ppeal, where the tax effect is less than ₹ 2,00,000 – the appeal cannot be admitted – Decided against Revenue. - TAX APPEAL NO. 119 of 2000, TAX APPEAL NO. 120 of 2000 With TAX APPEAL NO. 127 of 2000 , TAX APPEAL NO. 128 of 2000 - - - Dated:- 12-8-2014 - MR. M.R. SHAH AND MR. K.J.THAKER, JJ. FOR THE APPELLANT : MRS MAUNA M BHATT, ADVOCATE FOR THE RESPONDENT : MR SN SOPARKAR .....

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..... als are taken-up for hearing, Mr. B.S. Soparkar, learned Advocate appearing on behalf of the Respondent-assessee, raised a preliminary objection with respect to the maintainability of the present appeals by submitting that tax effect in all these appeals is less than ₹ 2,00,000/-, and therefore, in view of the CBDT Circular No. 1979, Dated : 27th March, 2000, and which has been given effect .....

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