2010 (5) TMI 178

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....dvocate for the Appellant M.M.KUMAR, J. This order shall dispose of ITA Nos. 672 to 674 of 2010 because all the three appeals have been disposed by a common order dated 5.6.2009 passed by the Income Tax Appellate Tribunal, Amritsar Bench (for brevity 'the Tribunal'). Before the Tribunal, the subject matter of challenge was in respect of assessment years 2003-04, 2004-05 and 2005-06 in respec....

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....me Court rendered in the cases of CIT v. J.K. Charitable Trust (2008) 308 ITR 161 and C.K.Gangadharan and another v. C IT 304 ITR 61. We have heard learned counsel for the Revenue at a considerable length who has tried to justify the non filing of appeal in respect of the assessment year 2002-03 on the ground that the amount involved was less than two lakhs and therefore no appeal was preferred....