2011 (1) TMI 919

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....y the Revenue and the cross-objections filed by the assessee are preferred against the orders all dt. 29th July, 2008 of the CIT(A) Jalpaiguri pertaining to asst. yrs. 2000-01 to 2002-03. 2. In all these appeals filed by the Revenue, the tax effect comes to Rs. 92,300, Rs. 1,56,354 and Rs. 1,75,870 for the asst. yrs. 2000-01, 2001-02 and 2002-03 respectively which are admittedly below Rs. 2 lakhs....

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....ts without being hindered by the monetary limit. Therefore, he requested to decide these appeals on merits. 5. After hearing the rival submissions and on careful perusal of the materials available on record, it is observed that while issuing the Instruction No. 5 of 2008, dt. 15th May, 2008, it is categorically mentioned by the CBDT as under : "1.  Reference is invited to Board's Instructio....

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.... been superseded by the Instruction No. 5 of 2008. Therefore, keeping in view of the above circular, we are of the view that the Revenue should not have filed these appeals contrary to the Circular No. 5 of 2008, dt. 15th May, 2008 issued by the CBDT. Accordingly, the same are not admitted and are dismissed in limine. 5.2 Further, the appeals of the Revenue are barred by limitation of 31 days, fo....