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2013 (11) TMI 1435 - ALLAHABAD HIGH COURTTax Effect - A notice of demand under section 158BD was issued for total undisclosed income of Rs. 1,86,035 - Held that:- The circular dated 27th March, 2000 issued by the Central Board of the Direct Taxes was binding upon the Department and, therefore, the appeal preferred by it against the order of the Commissioner of Income Tax (Appeals) dated 7.2.2003 wherein tax effect was less than rupees two lac ought not to have been filed - Decided against Revenue.
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