2014 (1) TMI 1718

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..... n (Accountant Member) This appeal by the Revenue against the order dated 09/08/2012 of Shri Yogesh Pandey, the learned CIT(A)-III, Rajkot raises the following grounds:- "(i) The Ld. CIT(A)-III, Rajkot has erred in law and on facts in annualling the order u/s 143(3) r.w.s. 147 stating that the Assessing Officer did not have jurisdiction to issue notice u/s 148 of the Act. The Ld. CIT(A) has tota .....

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..... s. 3,00,000/-. Having regard to the CBDT instruction No. 3 of 2011 dated 09/02/2011 read with Section 268A of the Act, the appeal is dismissed as not maintainable on the ground of monetary limit without expressing any opinion on merits of the case in view of the judgment rendered by the jurisdictional High Court by its order dated 24/08/2012 in Tax Appeal No. 1404 of 2010 in the case of CIT Vs. Su .....

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