TaxTMI 
TaxTMI 
2007 (4) TMI 302
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....se of exercising our appellate jurisdiction under section 260A of the Income-tax Act, 1961, (for short "the Act") noticed that in a quite few matters in spite of the circulars of the Central Board of Direct Taxes (Ministry of Finance Department), one of them being dated October 24, 2005, (which clearly stipulates that the Income-tax Department should not file appeals under section 260A of the Act,....
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....irect Taxes and our judgments referred to hereinabove, we expect from the Income-tax Department that wherever tax effect is less than the limit prescribed in the circulars issued by the Central Board of Direct Taxes, the Department should not file appeal or reference and should proceed to withdraw the same, if already filed, so that proportionate court fee can be refunded to the Department. ....
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.... by this court. 6. In the case at hand, since the Commissioner of Income-tax has already filed an affidavit tendering apology and has moved a motion to seek withdrawal of the instant appeal, we do not propose to pursue the matter further. The show-cause notice stands discharged. 7.However, this matter shall appear on board after four weeks to ensure compliance with this order w....