9911796707
TMI Blog2013 (12) TMI 1645X X X X Extracts X X X X X X X X Extracts X X X X ..... ber) The appeal is filed by the Revenue and the Cross Objection is filed by the assessee, which are directed against the order of CIT (A)-I, Kanpur dated 01/04/2011 for assessment year 2008-2009. 2. At the very outset, it was submitted by learned A.R. of the assessee that in the present case, the appeal effect is below ₹ 3 lakhs and therefore, as per the Board s Circular, this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered the rival submissions, perused the material available on record and the judgment cited by Learned A.R. of the assessee. We find that as per Board s Instruction No. 3 of 2011 dated February 9, 2011, it was prescribed that the Revenue should not file any appeal before the Tribunal if the tax effect does not exceed ₹ 3 lakhs. Admittedly, in the present case, tax effect without includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made in respect of any sum payable by the assessee by way of tax, duty or cess or fee by whatever name called. In that case, it was held by Hon'ble Delhi High Court that cess and cess surcharge do not fall within the characteristics of the tax. Following this judgment, we hold that in the present case also, for the purpose of deciding applicability of Board s Instruction, tax effect should be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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