2015 (6) TMI 977

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..... irst Appellate Order before the ITAT. This instruction regarding the pecuniary limit for preferring the appeal before the ITAT by the Revenue has now statutory force under sec. 268A of the Income-tax Act, 1961. Thus, present appeal has been preferred by the Revenue in violation of the said instruction as the said instruction is also applicable in the pending appeals as per the decisions of Hon’ble .....

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..... missions of the Learned AR about the tax effect having below ₹ 4 lacs in the grounds of the appeal. He has, however, placed reliance on the assessment order. 3. In the present appeal, the Revenue has questioned deletion of addition of ₹ 4,79,930 made by the Learned CIT(Appeals). The tax effect thereof is below ₹ 4 lacs. As per the latest CBDT Instruction No. 5/2014 dated 10.7.20 .....

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