2013 (5) TMI 688

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....come-tax Appellate Tribunal dated 27.7.2012. Following questions have been presented for our consideration :      "(1) Whether the Income-tax Appellate Tribunal was justified in holding that the assessee is entitled to interest under section 244A on payment of taxed under section 140A without appreciating the fact that the newly added provisions of the Act in section 244A appa....

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....ppeal involves monetary effect which is below the minimum prescribed by CBEC in its circular dated 9.2.2011, permitting the Revenue to file appeal in High Court, we have not considered the question No.(1) on merits at all. Instead we have heard learned counsel Shri Parikh for the Revenue on question No.2, which touches the aspect of entertaining this appeal even on the face of low tax effect. 3. ....

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....;       (b) Where Board's order, Notification, Instruction or Circular has been held to be illegal or ultra vires, or          (c) Where Revenue Audit objection in the case has been accepted by the Department." 4. Revenue's case as can be discerned from question No. 2 noted above is that since Constitutional validity of the pr....