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2012 (3) TMI 154 - AT - Income TaxAppeal to be filed in Tribunal- the limit prescribed for filing appeal before the Tribunal is Rs. 2 Lakhs now increased to 3 Lakhs vide Instruction No. 3/2011 dated 9.2.2011-Difference between the tax on the total income assessed and the tax that would have been chargeable, had such total income been reduced by the amount of income in respect of the issue against which appeal is intended to be filed- - held that:- appeals of the Revenue against Ld. CIT(A)are dismissed being not maintainable and the Cross-objections of the assessee are dismissed as not pressed
Merely because the assessee fails to claim the benefit of set off cannot relieve the ITO of his duty to apply section 72 in an appropriate case.
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