TMI Blog2013 (1) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner. ORDER Ram Surat Ram (Maurya), J - The present appeal has been filed under Section 260 (A) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') from the order dated 30.9.2008 passed by the Income Tax Appellate Tribunal, 'A' Bench, Lucknow (hereinafter referred to as the 'Tribunal'), by which, the addition of Rs. 6 lakhs in the income of the assessee has been deleted. The Income Tax Commissioner, Bareilly has proposed the following substantial question of law said to be arising out of the order of the Tribunal: - "(1) Whether on the facts and circumstances of the case, the Tribunal is justified in law in setting aside the order of assessment made u/s 143(3)/147 of the Act without controverting the findings a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee filed an appeal from the aforesaid order before the Commissioner of Income Tax (Appeals), Bareilly, which has been dismissed by the order dated 25.3.2008. The assessee filed a second appeal before the Income Tax Appellate Tribunal, 'A' Bench, Lucknow which was allowed by the impugned order dated 30.9.2008. The Tribunal found that there was no material before the Assessing Officer for initiating proceedings u/s 148 of the Act. Accordingly, the addition made after finalization of the return was illegal. 4. We have heard Sri Ashok Kumar, learned Senior Standing Counsel for the Revenue and Sri S.K. Garg for the respondent assessee. 5. Sri Garg has raised a preliminary objection to the maintainability of the appeal as the tax effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal in tax matter could be filed where tax limit exceeds rupees one lac. It has excluded this monetary limit in the following four type of cases: (I) Where Revenue audit objection has been accepted by the Department. (II) Where the Board's order, notification, instruction or circular is the subject matter of an adverse order. (III) Where prosecution proceedings are contemplated against the assessee. (IV) Where the constitutional validity of the provisions of the Act are under challenge." 6. In view of the aforesaid circular, no appeal is required to be filed when tax effect is less than Rs. 2 lakhs. The conditions mentioned in Clause-3 of the Circular dated 27.3.2000, are not attracted in this appeal. The circular h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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