2013 (2) TMI 13

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.... ORDER Hari Om Maratha, Judicial Memebr - The appeal filed by the Revenue and cross objection by the assessee are directed against the order of the CIT(A), Udaipur, dated 17.09.2008 for A.Y. 2002-03. 2. During the course of hearing, learned counsel for the assessee submitted that the tax effect in this appeal is less than the amount prescribed by the CBDT where department ought not to have ....

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....structions or directions issued under sub-section (1), an income-tax authority has not filed any appeal or application for reference on any issue in the case of an assessee for any assessment year, it shall not preclude such authority from filing an appeal or application for reference on the same issue in the case of- (a)  the same assessee for any other assessment year; or (b)  an....

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....nstruction or direction which has been issued by the Board fixing monetary limits for filing an appeal or application for reference shall be deemed to have been issued under sub-section (1) and the provisions of sub-sections (2), (3) and (4) shall apply accordingly.]" 5. It is not in dispute that the Board's instruction or directions issued to the other income-tax authorities are binding on tho....

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....r Laboratories (P.) Ltd [2010] 324 ITR 115  2.  CIT v Abhinash Gupta [2010] 327 ITR 619 (Punj. & Har.)  3.  CIT v Varindera Construction Co. [2011] 331 ITR 449 8. Similarly the Hon'ble Delhi High Court in the case of CIT v. Delhi Race Club Ltd. [ITA No.128/2008, order dated 03.03.2011] by following the earlier order dated 02.08.2010 in the case of CIT v. P.S. Jain & Co....