2010 (12) TMI 63

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.... Mohan, Advocate. Per Deepak Gupta, J.(Oral) 1. The main appeal filed by the revenue was rejected only on the ground that the appeal was not maintainable since tax effect was less than Rs.2 lacs and as such the appeal was not required to be filed in view of the circular issued by the Central Board of Direct Taxes dated 27th March, 2000 referred to in our judgement. 2. Alongwith the review....