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2004 (9) TMI 50 - HC - Income TaxTribunal not deciding the issue on merits - whether the Appellate Tribunal is right in dismissing the appeal filed by the Revenue without considering it on the merits on the ground that the Departmental instruction bearing No. 1979 instructs that if effect involved in the appeals is less than the amount prescribed therein, no appeal need be filed before the Tribunal - The instruction came into force only with effect from April 1, 2000. The assessment years involved in these appeals are earlier to the date from which the notification was given effect to. Hence, the application of notification for dismissing the appeal cannot be legally sustainable - We are of the view that the Tribunal has committed a mistake in not considering the issue on the merits and dismissing the appeal on the basis of the notification. Accordingly, the orders of the Tribunal, which are impugned in these appeals are set aside
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