TMI Blog2009 (4) TMI 818X X X X Extracts X X X X X X X X Extracts X X X X ..... facts of this case are as follows: The assessee filed returns for the assessment years 1994-95 and 1995-96 admitting a total loss of Rs. 44,650 and Rs. 84,531. A notice under section 148 of the Income-tax Act was issued and after hearing the assessee, the Assessing Officer arrived at the tax due at Rs. 960 and Rs. 300 respectively. Aggrieved by the order of the Assessing Officer, the assessee filed an appeal before the Commissioner of Income-tax (Appeals), who allowed the appeal filed by the assessee. Aggrieved against the order, the Revenue carried the matter on appeal to the Income-tax Appellate Tribunal. Without going into the merits of the case, the Tribunal dismissed the Departmental appeal in limine on the ground that the tax effect i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time of filing appeal on March 3, 2000, the monetary limit was only Rs.25,000 as per Instruction No. 1777 of the Board dated November 4, 1987 ? 2. Whether, on the facts and in the circumstances of the case the Income-tax Appellate Tribunal was right in holding that allowing the Revenue' s miscellaneous petitions would amount to review of its own order when Instruction No. 1979, dated March 27, 2000, itself clearly specified that it was applicable only to appeals filed on or after April 1, 2000, and, therefore, there was a mistake apparent from record in the Tribunal' s order which had to be rectified ?" Heard the learned counsel for the Revenue and perused the order of the Tribunal. A issue similar to the issue in this case came up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rinciple of law that each and every provision of a statute has to be given the same importance. One provision cannot be elevated to a higher pedestal than the other provision, of course, unless or otherwise specifically stated either in the scheme, the Act or in the provision itself that a particular provision is subjected to or qualified by any other provision or the provision can be given effect to notwithstanding anything contained in any other provisions by assigning overriding effect. Hence, the contention that notwithstanding the circular, which was issued under section 119 of the Income-tax Act, the appeal could be filed by the Revenue under section 260A has to be rejected for the reason that if the contention is accepted, one of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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