2016 (8) TMI 1567

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..... miksha Kanani i/b Mr. Suresh Kumar. For the Respondents : Ms. Khushbu Malviya i/b Desai & Chinoy. ORDER P.C. 1. These Appeals arise from the impugned order of the Income Tax Appellate Tribunal (the 'Tribunal') dated 29th October, 2010. The impugned order dated 29th October, 2010 of the Tribunal disposed of four appeals relating to Assessment Years 2005-06, 2006-07, 2007-08 and 2008-09 .....

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..... "5. ............. However, in case of a composite order of any High Court or appellate authority, which involves more than one assessment year and common issues in more than one assessment year, appeal shall be filed in respect of all such assessment years even if the 'tax effect' is less than the prescribed monetary limits in any of the year(s), if it is decided to file appeal in resp .....

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..... 11 2006-07 10.52 lakhs 10 1769 of 2011 2008-09 14.46 lakhs 10 1773 of 2011 2007-08 4.08 lakhs 10 4. Therefore, none of these appeals are hit by paragraph 5 of the above circular. 5. As none of the appeals have a tax effect of Rs. 20,00,000/- or more, Ms. Kanani, learned Counsel appearing for the Revenue does not press any of the Appeals. 6. Accordingly, all the Appeals are dismissed, .....

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