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ITO, Ward-12 (3) , Kolkata Versus M/s. Rameswara Niket Services Pvt. Ltd.

2015 (10) TMI 1440 - ITAT KOLKATA

Maintainability of appeal - treatment to Rental income received - Commissioner of Income-Tax (Appeals)-XII treated as its business income as against income from house property as treated by the AO - Held that:- In the present case, the tax effect inv .....

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instruction issued by the CBDT which have attained a statutory status as a consequence of the insertion of the section 268A in the Income-Tax Act, 1961 as held by the Hon’ble Punjab & Haryana High Court in the case of Oskar Laboratories Pvt. Ltd.[200 .....

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agtap, Accountant Member Appellant by : Shri Debasish Lahiri, JCIT, Sr.DR respondent by : Shri Anikesh Banerjee, Advocate ORDER These four appeals filed by the Revenue are directed against the four separate orders all dated 21.11.2013 passed by the l .....

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ated by the AO. 2. I have heard the arguments of both the sides and also perused the relevant material records. As pointed out by the ld. Counsel for the assessee at the outset, the tax effect involved in each of these four appeals preferred by the R .....

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essee is not disputed even by the ld. DR. Under section 268A(1) inserted in the Statute by the Finance Act, 2008 with retrospective effect from 01.04.1999, the Central Board of Direct Taxes has been authorized to issue orders, instructions or directi .....

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section 268A in the Income-Tax Act, 1961, orders, instructions or directions issued on the subject of monetary limits for filing the appeals must be deemed to have attained statutory status and there can be no dispute that every requirement under th .....

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involved the tax effect of less than the monetary limit prescribed in the instruction issued by the CBDT and the said appeal was held to be not maintainable by the Hon ble Punjab & Haryana High Court relying on the provisions of section 268A(1) .....

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