2015 (12) TMI 1732

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..... etrospective effect and as Mr. Dudhoria submits that he has no written instruction from the Department for withdrawing this appeal, as the said Circular, in view of Section 119(1) is binding on the departmental authority, the appeal is treated to be dismissed as withdrawn. - ITA 17 of 2008 - - - Dated:- 16-12-2015 - <!--[if gte mso 9]> <![endif]--> Justice Soumitra Pal a .....

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..... t by Board of Central Government and/or the business has not been formed by splitting up or reconstruction of a business already in existence etc. It is submitted by Mr. Bharadwaj, learned advocate for the respondent that since the tax effect in this appeal is ₹ 15,32,504/- as evident from the order of the Assessing Officer at page 36 of the application, in view of the Circular No. 21 of .....

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..... t. Since the tax effect in this appeal is ₹ 15,32,504/- and since the monetary limit of ₹ 20 lakhs is fixed for filing appeals before the High Court by the Department as per Circular which has been issued with retrospective effect and as Mr. Dudhoria submits that he has no written instruction from the Department for withdrawing this appeal, as the said Circular, in view of Section 1 .....

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