2002 (12) TMI 556

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.... the cross objection by the assessee are directed against the order of the CIT(A), Bhatinda dated 20-3-1995 relating to the assessment year 1988-89. 2. In I.T.A. No. 625(Asr.)/1995, the Department has taken the following ground :- "That on the facts and in the circumstances of the case, the ld.CIT(A) has erred in deleting the addition of Rs. 79,045 made by the Assessing Officer on account of....

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....late Tribunal. Keeping in view the C.B.D.T.'s Instruction No. 1903 dated 28-10-1992, I am of the view that the Department ought not to have filed the appeal before the Tribunal after the date of issuance of Instruction No. 1903 dated 28-10-1992. While taking such a view, I am also fortified by the decision of the Income-tax Appellate Tribunal, Chandigarh Bench in the case of ITO v. Dharmvir [2002]....