9911796707
TMI Blog2022 (9) TMI 1630X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- In view of the fact that the tax liability by virtue of deletion of the additions under the remand order would be less than Rs.1,00,00,000/- appeal would not be maintainable as per Circular No.17/2019 and appeal would have to be therefore dismissed. Also pertinent to state here that assuming that this appeal of the department is to be allowed and the matter is remanded to the Tribunal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SUNIL DUTT YADAV AND THE HON'BLE MR.JUSTICE N.S. SANJAY GOWDA FOR THE APPELLANTS: SRI. ARAVIND K.V., ADVOCATE FOR THE RESPONDENT: SRI A. SHANKAR, SENIOR COUNSEL FOR SRI LAVA M., ADVOCATE JUDGMENT These two appeals are filed by the Department challenging the dismissal of the appeal and also allowing of cross-objections which resulted in dismissal of the appeal for the assessment year 2007-08. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Add: Interest u/s 234A Rs.5,25,471 234B Rs.54,79,311 234C Rs.3,27,778 Rs.2,38,48,258 Less: 140A paid Rs.84,00,000 Total payable Rs.1,54,48,268 4. It was thus held that the assessee was liable to pay a sum of Rs.1,54,48,268/-. Being aggrieved by the said assessment order, the assessee preferred an appeal. 5. In the appeal, out of the six additions mentioned above, except the addition relating to L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than Rs.1,00,00,000/- appeal would not be maintainable as per Circular No.17/2019 and appeal would have to be therefore dismissed. 9. It is also pertinent to state here that assuming that this appeal of the department is to be allowed and the matter is remanded to the Tribunal, even then the subject matter of the appeal would Rs.50,00,000/- and that would also be lesser in Monetary limits than pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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