2017 (10) TMI 728

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..... an the minimum limit - Held that:- As perusing the circular dated 10.12.2015 of CBDT it provides Assessing Officer shall calculate the tax effect separately for every assessment year in respect of the disputed issues in the case of every assessee. If, in the case of an assessee, the disputed issues arise in more than one assessment year, appeal, can be filed in respect of such assessment year or y .....

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..... ax Appeal is ADMITTED for consideration of following substantial question of law. Whether in the facts and circumstances of the case and in law, the Hon'ble ITAT is correct in upholding the decision of Ld. CIT(A) in deleting the addition of ₹ 34,11,155/made by the A.O. on account of unexplained cash 3. From the question itself we gather that the tax effect involved will be le .....

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..... ment year, appeal, can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In other words, henceforth, appeals can be filed only with reference to th .....

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