2002 (7) TMI 803

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s it stood before the amendment of 1998, made at the instance of Revenue for resolution of certain questions as mentioned in para 1 of the reference. 2. At the outset it is seen that the amount involved in this reference is a petty amount of ₹ 8,400, covering four assessment years. We are afraid it was not advisable for the Revenue to seek reference in the case involving such a petty amount .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X