2010 (11) TMI 102

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Respondent: Mr. Vishal Mohan, Advocate. Per Deepak Gupta, J. 1. The main appeal filed by the revenue was rejected only on the ground that the appeal was not maintainable since tax effect was only Rs.80,861/- 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 toin our judgement. 2. Along....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the monetary limits due to compelling reasons spelt out in this clause the revenue feels that it is necessary to have a judgement of the High Court. No doubt, if such important question is identified and the revenue makes out a case that it had taken a conscious decision to file an appeal, the appeal can be entertained. 3. However, in the present case there was no such averment in the ground ....