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TMI Blog2008 (7) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... aja Pandian J.- The Revenue aggrieved by the order of the Tribunal dated April 1, 2005, passed in I. T. A. Nos. 1185, 1186 and 1187/ Mds/2003 for the assessment years 1993-94, 1994-95 and 1995-96 filed the present appeals by framing the following substantial question of law : "Whether on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was right in dismissing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r making several additions including the difference in the closing balance of the deposits between the amount shown in the balance-sheet and the return of income and statements filed subsequently and addition towards interest in respect of M/s. Sri Venkateswara Poultry Farm which was offered only partly by the assessee. Aggrieved by the additions, the assessee carried the matter on appeal before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of reported in CWT v. S. Annamalai [2002] 258 ITR 675 and dismissed the appeals in limine on the ground that the tax effect is less than Rs. 1,00,000 and it does not also fall within the exceptions provided for filing appeal before the Tribunal even where the tax effect is less than Rs. 1,00,000. The correctness of the said order is now canvassed before this court by framing the above stated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is the subject-matter of an adverse order, (iii) where prosecution proceedings are contemplated against the assessee, and (iv) where the constitutional validity of the provisions of the Act are under challenge. 5. The Revenue has not made out any case to show that the case falls within the four exceptions provided in the circular of the Central Board of Direct Taxes in F. No. 279/126/98-IT, dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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