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2012 (10) TMI 1109 - AT - Income TaxExtract: .......h February, 2011 issued by the CBDT, the present appeal of the Revenue involving tax effect of less than ₹ 3-lakhs, is not maintainable. In this of the matter, we dismiss the appeal of the Revenue in limine. 3. In the result, appeal of the Revenue is dismissed in limine Order pronounced in the court at the conclusion of hearing on 17.10.2012.
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