2011 (9) TMI 1151

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..... ner : Sanjay Deshmukh, Sr. D.R. For the Respondent : None ORDER Abraham P. George (Accountant Member) Through this Miscellaneous Petition filed by the Revenue, its grievance is that the tax effect on the disputes involved was more than Rs. 3 lakhs and this Tribunal had applied Circular No.5 of 2008 dated 15.5.2008 of CBDT to the case while dismissing the appeal filed by it. 2. We have gone th .....

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..... e been chargeable had such total income been reduced by the amount of income in respect of the issue against which appeal is intended to be filed (hereafter referred to as "disputed issues"). However, the tax will not include any interest thereon. Similarly, in loss cases notional tax effect should be taken into account. In the case of penalty orders, the tax effect will mean quantum of penalty de .....

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..... ble under Section 115WA]" It is clear that tax, as per the above definition, would include super-tax and also fringe benefit tax but not surcharge. Admittedly, here, the tax was only Rs. 2,90,250/- which is below the limit of Rs. 3 lakhs prescribed in the Circular for filing appeals before this Tribunal. Resultantly, we do not find any mistake in the order of this Tribunal much less any mistake a .....

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