2012 (7) TMI 990

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..... ue is directed against the order of the CIT(A)-IV, Ahmedabad dated 20.10.2009 for A.Y.2007-2008. 2. At the outset, the learned counsel for the assessee pointed out that the present appeal preferred by the Revenue is not maintainable in view of the fact that the disputed tax effect comes to less than ₹ 3 lakhs and as per various instructions of the CBDT issued from time to time restricted .....

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..... ls (Income-tax matters) and other conditions were specified, restricting filing appeals before Appellate Tribunal. We therefore hold that the present appeal of the department is not maintainable and dismiss the same in limine. 4. In the result, the appeal of the Revenue is dismissed in limine. Order pronounced in Open Court on the date mentioned hereinabove. - - TaxTMI - TMITax - Income .....

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