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2010 (1) TMI 14 - HC - Income TaxQuantum of demand for filing an appeal – circular dated 27.3.2000 – held that - Tribunal initially dismissed the appeal on the ground that the tax effect was less than Rs.1,00,000/- by order dated 14.5.2003 - Subsequent application was dismissed as not maintainable as it was an arguable point. In all probability, the Revenue should have questioned the order dated 14.5.2003 which it had failed and it had questioned the order passed in Miscellaneous Application which was dismissed on the ground that the issue was an arguable one and not on merits. With reference to the subsequent instruction, whether it could be made applicable to the appeal, we may mention that an appeal is filed and the same is pending. Even substantial questions of law raised in this appeal relate to the order in the Miscellaneous Application in respect of the finding of the Tribunal wherein it has been found that the issue was arguable one. – Revenue appeal dismissed.
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