TMI Blog2013 (12) TMI 1450X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, the tax effect is also below the prescribed limit, therefore, in any case the appeal is not maintainable and we dismiss the same. - cross-objections is filed by the assessee stating therein that the tax effect in the appeal is below the prescribed limit. Since the appeal of the Revenue is dismissed and the order of the Commissioner of Income-tax (Appeals) is confirmed, cross-objection of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee in his return of income for the assessment year 2006-07 as filed on July 26, 2006. 2. That the learned Commissioner of Income-tax (Appeals)-II, Kanpur, has erred in law and on facts in ignoring the fact that the assessee co-operated in the entire assessment proceedings before the Assessing Officer and provided various details to the Assessing Officer leading to the fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itio by ignoring the specific pro visions as provided in sections 292B and 292BB of the Income-tax Act, 1961. 5. That the order of the learned Commissioner of Income-tax (Appeals)-II, Kanpur, dated July 29, 2013 needs to be quashed and the order passed by the Assessing Officer dated December 12, 2008. 6. That the appellant craves leave to modify any of the grounds of appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name of the deceased person is non est and void ab initio, has annulled the assessment. 3. Against the annulment, the Revenue has preferred an appeal and simply placed reliance on the order of the Assessing Officer. Besides, learned counsel for the assessee has also invited our attention that the tax effect in this appeal is also below the prescribed limit, therefore, this appeal is not maintai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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