2013 (12) TMI 247

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..... M. This appeal filed by the Revenue is directed against the order of the CIT(A), Udaipur, dated 22.08.2013 for A.Y 2009-10. 2. During the course of hearing, ld. D.R., although supported the order of the Assessing Officer, but could not controvert this fact that tax effect in this appeal is less than Rs.3,00,000/-. 3. After considering the submissions of the ld. D.R. and the material on ....

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....lication for reference on the same issue in the case of-- (a) the same assessee for any other assessment year; or (b) any other assessee for the same or any other assessment year. (3) Notwithstanding that no appeal or application for reference has been filed by an income-tax authority pursuant to the orders or instructions or directions issued under sub- section (1), it shall not be lawfu....

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....It is not in dispute that the Board's instruction or directions issued to the other income-tax authorities are binding on those authorities, therefore, the department ought not to have filed the appeal in view of the above mentioned section 268A since the tax effect in the instant case is less than the amount prescribed for not filing the appeal. 5. It is noticed that the CBDT has issued Instru....

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....03.2011 by following the earlier order dated 02.08.2010 in ITA No.179/1991 in the case of CIT Delhi-III v. M/s. P.S. Jain & Co. held that such circular would also be applicable to pending cases. 8. From the ratio laid down by the Hon'ble Delhi High Court, it is clear that the instructions issued in the Circulars by CBDT are applicable for pending cases also. Therefore, by keeping in view the ra....