2016 (6) TMI 1397

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..... ity, Mumbai. 2. During hearing of this appeal, none was present for the assessee in spite of issuance of registered AD notice, therefore, I have no option but to proceed exparte, qua the assessee and tend to dispose of this appeal on the basis of material available on record. At the outset, the ld. DR, Shri Om Prakash Meena, contended that the total tax effect in the present appeal is below presc .....

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..... Hon'ble High Court 20,00,000/- 3. Before Hon'ble Supreme Court 25,00,000/- In view of the above instruction, since, the tax effect is less than Rs. 10,00,000/-, the appeal of the Revenue is not maintainable, therefore, dismissed. Finally, the appeal of the Revenue is dismissed as not maintainable.  This order was pronounced in the open in the presence of ld. DR at the conclusion of th .....

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