TMI Blog1994 (2) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal dt. 14th Oct., 1992, in ITA Nos. 331 to 334/Jab/1992 for the asst. yrs. 1988-89 and 1989-90 to refer the same for the opinion of the Hon'ble High Court of Madhya Pradesh at Jabalpur. The questions of law proposed in RA No. 1 and 2/Jab//1993 for the asst. yrs. 1988-89 and 1989-90 are as under: "1. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ood prior to 1st April, 1989, were applicable to the facts of the case for assessment year under consideration in view of facts and circumstances of the case?" The questions of law proposed in RA Nos. 3 and 4/Jab/1992 for the asst. yrs. 1988-89 and 1989-90 are as under: "1. Whether on the facts and in the circumstances of the case. The Tribunal was justified in law to admit additional argument ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As such, relying upon the Board's Instructions No. 1573 issued by the CBDT vide Circular F. No. 279/26/83-ITJ, dt. 12th July, 1984, and Instruction No. 1764 issued by the CBDT vide Circular F. No. 319/11/87-WT, dt. 14th July, 1987, where the tax effect is less than Rs. 30,000, the Board has taken a policy decision not to raise questions of law with a view to reduce litigations before the High Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
