2008 (7) TMI 540

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.... of the court was delivered by K. Raviraja Pandian J.- The Revenue aggrieved by the order of the Tribunal dated April 1, 2005, passed in I. T. A. Nos. 1185, 1186 and 1187/ Mds/2003 for the assessment years 1993-94, 1994-95 and 1995-96 filed the present appeals by framing the following substantial question of law : "Whether on the facts and in the circumstances of the case, the Income-tax App....

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....1995-96 were completed by the Assessing Officer making several additions including the difference in the closing balance of the deposits between the amount shown in the balance-sheet and the return of income and statements filed subsequently and addition towards interest in respect of M/s. Sri Venkateswara Poultry Farm which was offered only partly by the assessee. Aggrieved by the additions, the ....

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....reliance of the decision of this court in the case of reported in CWT v. S. Annamalai [2002] 258 ITR 675 and dismissed the appeals in limine on the ground that the tax effect is less than Rs. 1,00,000 and it does not also fall within the exceptions provided for filing appeal before the Tribunal even where the tax effect is less than Rs. 1,00,000. The correctness of the said order is now canvassed ....