2010 (6) TMI 676

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....Income-tax (Appeals) dated December 1, 2008, passed for the assessment year 2004-05. On receipt of a notice in the Revenue's appeal the assessee has filed crossobjection bearing No. 39/Del/2009. Learned counsel for the assessee at the very outset submitted that the tax effect in the Revenue's appeal is Rs.1,65,681. Referring to instruction No. 5 dated May 15, 2008, issued by the Central Board of D....

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....nal. The learned Departmental representative was unable to controvert the contention of learned counsel for the assessee. On due consideration of the facts and circumstances, we find that the assessee has placed on record the computation of tax effect by virtue of the learned Commissioner of Income-tax (Appeals)'s order at page 52 of the paper book. The tax effect computed by the assessee by vi....