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2014 (4) TMI 120 - HC - Income TaxMaintainability of appeal – Quantum of tax less than 2lakhs – Held that:- The decision in Commissioner of Income Tax Vs. Suresh Chand Goyal [ 2007 (1) TMI 90 - MADHYA PRADESH HIGH COURT ] followed - The Board had issued directions that the appeals will be filed only in cases where the tax effect exceeds Rs. 2 Lakhs in the matter of High Court in appeals u/s 260-A or Reference u/s 256(2) - The instructions of the Board are binding to all the authorities working under the Board including the appellant - This appeal which was filed on 10.1.2005 is fully covered by the instructions issued by the Board on 27.3.2000, and the appeal could not have been filed - the orders passed by the appellate authorities on 26.8.2004 and the tax liability is less than Rs. 2 Lacs –thus, the Department had no right to file the appeal – Decided against Revenue.
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