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2011 (3) TMI 784 - HC - Income TaxPower u/s 253(2) - Whether the ITAT has the power under section 253(2) of the Income-tax Act, 1961 to give direction as to which appeals can be filed by the department on the strength of the department's internal instructions providing guidelines for filing appeal on the basis of monetary limits - Held that:- in the case of CIT v. Suresh Chand Goyal (2007 -TMI - 3459 - MADHYA PRADESH HIGH COURT), where tax liability of the assessee is below the monetary limit prescribed, revenue cannot file an appeal in transgression of the Circular by which it is bound - However, if a case falls within the excepted category, it would be open to the Department to bring the said fact to the notice of the Court or the Tribunal so that the appropriate Authority/Court applies its mind to the necessity of formulating the question for rendering decision thereon - Decided against the revenue.
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