2010 (10) TMI 929

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....en up, learned counsel for the assessee raised a preliminary objection relying on a judgment of this court in CIT v. Abhinash Gupta [2010] 327 ITR 619 ; [2010] 41 DTR (P&H) 129. He submitted that the tax effect involved in the appeal was below the limit prescribed for filing of appeal by circular issued in the year 2008. Learned counsel for the Revenue submitted that the circular issued in the ye....