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2010 (5) TMI 178 - PUNJAB & HARYANA HIGH COURTNon filing of an appeal against an earlier order CIT(A) earlier – impact – revenue tried to justify the non filing of appeal in respect of the assessment year 2002-03 on the ground that the amount involved was less than two lakhs and therefore no appeal was preferred – Held that: - Had that been the legal position then there was bound to be a decision on record showing the reasons of non filing of appeal in respect of assessment year 2002-03. If the reason of non filing of appeal was monetary limit, then there was no difficulty in producing on record the decision to that effect. Moreover, there was no necessity of seeking explanation of the Assessing Officer for not preferring an appeal against the order of the CIT(A) dated 31.3.2006 - the appeal has not been filed by the Revenue for reasons other than the monetary limits – revenue appeal dismissed.
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