https://www.taxtmi.com/caselaws?id=119342 The Tribunal dismissed the revenue's appeals against the deletion of additions made by the Assessing Officer on income earned by the assessee from truck plying for the assessment year 2003-04. The appeals were below the specified tax effect limit of Rs. 2,00,000 as per CBDT instructions, emphasizing the binding nature of such directives on income-tax authorities to reduce unnecessary litigation in small cases. The Tribunal highlighted the importance of following CBDT instructions to assist small assessees and reduce the burden on the department, ultimately leading to the dismissal of both appeals. en-us Thu, 19 Jul 2007 00:00:00 +0530 Tue, 10 Jul 2012 14:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119342 The Tribunal dismissed the revenue's appeals against the deletion of additions made by the Assessing Officer on income earned by the assessee from truck plying for the assessment year 2003-04. The appeals were below the specified tax effect limit of Rs. 2,00,000 as per CBDT instructions, emphasizing the binding nature of such directives on income-tax authorities to reduce unnecessary litigation in small cases. The Tribunal highlighted the importance of following CBDT instructions to assist small assessees and reduce the burden on the department, ultimately leading to the dismissal of both appeals. Case-Laws Income Tax Thu, 19 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119342