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2009 (2) TMI 28 - HC - Income TaxVeracity of appeal by revenue - monetary limits for regulating the filing of appeals - insertion of Section 268-A - even though, the instant appeal was filed when S. 268-A had not been inserted, yet since S. 268-A was inserted therein with retrospective effect from 1.4.999, by a deeming fiction of law, the same must be deemed to have been filed when S. 268-A was already a part of the 1961 Act - instant appeal deserves to be dismissed on the basis of the instruction dated 27.3.2000, r.w.s. 268A
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