TMI Blog2019 (9) TMI 1643X X X X Extracts X X X X X X X X Extracts X X X X ..... /Misc.142/2007-ITJ (Pt)] dated 08th August, 2019 read with Circular No.3 of 2018 dated 11.07.2018 for filing of appeals before the Tribunal by the Department. The CBDT vide circular dated 08-08-2019 (supra) has amended Para 3 of Circular No.3 of 2018 dated 11-07-2018 thereby enhancing monetary limit of tax effect from ₹ 20 Lakhs to ₹ 50 Lakhs for filing of appeals by the Department bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. ORDER PER D. KARUNAKARA RAO, AM : The appeal filed by the Revenue is against the order of the CIT(A)-1, Pune dated 23.11.2016 for the assessment year 2012-13. The assessee filed the Cross Objection. ITA No.286/PUN/2017 By Revenue 2. Before us, at the outset, ld. counsel for the assessee submitted that the appeal of the Revenue is liable to be dismissed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J (Pt)] dated 08th August, 2019 read with Circular No.3 of 2018 dated 11.07.2018 for filing of appeals before the Tribunal by the Department. The CBDT vide circular dated 08-08-2019 (supra) has amended Para 3 of Circular No.3 of 2018 dated 11-07-2018 thereby enhancing monetary limit of tax effect from ₹ 20 Lakhs to ₹ 50 Lakhs for filing of appeals by the Department before the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... smissed as not pressed. 8. Referring to cross objection no.3 relating to the deduction in respect of education cess, ld. Counsel for the assessee submitted that the allowability of the said cess as allowable deduction is decided in favour of the assessee by virtue of the Hon ble Rajasthan High Court s judgement in the case of Chambal Fertilisers And Chemicals Ltd. vs. CIT in D.B. Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... favour of the assessee following the Circular F. No.91/58/66-ITJ(19) dated 18th May, 1967. Considering the above settled nature of the issue, we are of the opinion that the cross objection no.3 is required to be allowed in favour of the assessee. Thus, the cross objection no.3 is allowed. 10. In the result, the cross objection of the assessee is partly allowed. 11. Resultantly, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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