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2013 (2) TMI 13 - AT - Income TaxVeracity of appeal by revenue - Appeal filed by the Revenue for A.Y. 2002-03 - Tax effect in this appeal is less than the amount prescribed by the CBDT - Instruction No.3 of 2011, dated 09.02.2011 – Section 268A has been inserted by the Finance Act, 2008 with retrospective effect from 01/04/99 - Held that:- Following the decision in case of Oscar Laboratories Pvt. Ltd. (2009 (2) TMI 28 - PUNJAB AND HARYANA HIGH COURT) that the instructions issued in the Circulars by CBDT are applicable for pending cases also. Therefore, by keeping in view the ratio laid down in the aforesaid referred to cases, we are of the considered view that Instruction No.3/11, dated 09.02.2011 issued by the CBDT are applicable for the pending cases also and in the said instructions, monetary tax limit for not filing the appeal before the ITAT is Rs. 3.00 lakhs – Against revenue
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