2014 (4) TMI 120

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.... Shri G. N. Purohit, Senior Advocate, with Shri Oswal ORDER As common questions of law are involved in these three appeals, they are being decided by this common order. At the very outset Shri Purohit, learned Senior Advocate, invites my attention to circular No. 1979 dated 27.3.2000, issued by the Central Board of Direct Taxes, and points out that as the instructions issued by the Board ....

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....Coordinate Bench of this Court has taken note of the circular issued by the Department and after considering certain judgments rendered by a Division Bench of this Court in the case of Commissioner of Income Tax Vs. Suresh Chand Goyal (2008) ITR 277 (MP); and, Commissioner of Income Tax Vs. Ashok Kumar Manibhai Patel and Company, (2009) 317 ITR 386 (MP), has decided the question in the following m....

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....0, it is apparent that the appeal or reference below Rs. 2 Lakhs, could not have been filed. The instructions of the Board are binding to all the authorities working under the Board including the appellant. This appeal which was filed on 10.1.2005 is fully covered by the instructions issued by the Board on 27.3.2000, and this appeal could not have been filed. The aforesaid position has been clarif....