2004 (9) TMI 50

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d in the appeals is less than the amount prescribed therein, no appeal need be filed before the Tribunal - The instruction came into force only with effect from April 1, 2000. The assessment years involved in these appeals are earlier to the date from which the notification was given effect to. Hence, the application of notification for dismissing the appeal cannot be legally sustainable - We are .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tribunal. As the issue involved is the correctness or otherwise of the order of the Tribunal in not deciding the issue on the merits by placing reliance on the departmental instruction we are of the view that we need not dilate on the facts in issue. The appeals filed by the Revenue before the Tribunal have been dismissed without going into the merits on the basis of Circular Instruction No. 190 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : (i) Where revenue audit objection in the case has been accepted by the Department. (ii) Where Board's order, notification, instruction or circular is the subject-matter of an adverse order. (iii) Where prosecution proceedings are contemplated against the assessee. (iv) Where the constitutional validity of the provisions of the Act are under challenge". The instruction came into force o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X