9911796707
TMI Blog2022 (8) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, the learned counsel for the appellant / Revenue brought to the notice of this court the Circular No.17/2019 dated 08.08.2019 issued by the Central Board Direct Taxes, wherein, it is stipulated that appeals shall not be filed/pursued by the Department before the High Court in cases where the tax effect does not exceed Rs.1,00,00,000/- (Rupees One Crore). It is also submitted that the tax effe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Tax Appellate Tribunal Madras B Bench, in WTA. No.14/Mds/2008 for the assessment year 1996-97, on the following substantial questions of law; ' 1. Whether the Appellate Tribunal was correct in directing the Assessing Officer to value the immovable properties of the assessee by invoking the provisions of Section 7 and schedule III of W.T.Act, at the option of the assessee, by ignoring ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Wealth Tax Act without going into the merits of the fact that the liability, shown by some of these firms against assets, is not proved? 2. When the matter was taken up for consideration, the learned counsel for the appellant / Revenue brought to the notice of this court the Circular No.17/2019 dated 08.08.2019 issued by the Central Board Direct Taxes, wherein, it is stipulated that appeals s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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