2016 (11) TMI 1572

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..... ed at ₹ 10,00,000/- - Since in this appeal the amount is less than ₹ 10,00,000/-, the appeal has to be rejected - appeal dismissed. - Appeal No.C/662/2007 - - - Dated:- 7-11-2016 - Hon ble Ms. Sulekha Beevi, C.S., Member(Judicial) and Hon ble Shri Madhu Mohan Damodhar, Member(Technical) Shri P.S. Reddy, Asst. Commissioner(AR) for the appellant. ORDER PER: SULEKHA BEE .....

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..... ar.)] has taken a view that the circular is applicable in respect of appeals filed prior to issue of instructions also. Even though the decision relates to Income Tax, it was rendered in respect of a similar circular issued by CBDT. Further CBEC F.No.390/Misc/163/2010-JC dt. 01/01/2016 has clarified that the instructions will apply to appeals pending before High Court and CESTAT. Therefore the app .....

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