2014 (1) TMI 1718

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..... accorded u/s 253(2) of the I.T. Act, 1961 (in short the Act) by the Ld. CIT Rajkot-II for filing the appeal before the Appellate Tribunal in such cases where tax effect is below ₹ 3,00,000/-. Having regard to the CBDT instruction No. 3 of 2011 dated 09/02/2011 read with Section 268A of the Act, the appeal is dismissed as not maintainable on the ground of monetary limit without expressing an .....

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..... tion to issue notice u/s 148 of the Act. The Ld. CIT(A) has totally misunderstood the facts of the case and has not appreciated the order of the Assessing Officer which was reopened with due permission from competent authorities and disallowed the claim of deduction u/s 80IB of the Act ₹ 1,39,832/-. (ii) On the facts of the case, the Ld. CIT(A)-III, Rajkot ought to have decided the issu .....

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