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2007 (4) TMI 302 - HC - Income TaxMonetary limit u/s 260A - Held that: guidelines issued in the circular by the Central Board of Direct Taxes and the law laid down by this court is being followed in the breach by the Department, we are constrained to direct the Commissioner of Income-tax No. VII, Mumbai City, Mumbai, who is personally present in the court pursuant to our notice, to move the Central Board of Direct Taxes with a request to issue appropriate circular in this behalf to all the Chief Commissioners of the Income-tax Department operating in the region directing them to instruct their respective advocates to withdraw pending appeals wherein the tax effect is less than Rs. 4 lakhs, unless the question of law involved or raised in the appeal or referred to this court is of a recurring nature, required to be settled by this court - The notice of motion does not survive
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