2014 (9) TMI 10

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....A M BHATT, ADVOCATE FOR THE RESPONDENT : MR SN SOPARKAR, MR BS SOPARKAR, ADVOCATE JUDGEMENT 1. Feeling aggrieved and dissatisfied with the common impugned judgment and order passed by the learned ITAT in ITA Nos. 1672/Ahd/96, 2692/Ahd/97, 2975/Ahd/95 and 2976/Ahd/95 for the Assessment Years 1992-93, 1995-96, 1990-91 and 1991-92, the appellant-Revenue has preferred the present Tax Appeals ....

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.... view of the CBDT Circular No. 1979, Dated : 27th March, 2000, and which has been given effect from 1st April, 2000, it was not open for the appellant-Revenue to prefer an appeal, where the tax effect is less than Rs. 2,00,000/-. It is not in dispute that in all these Tax Appeals, tax effect would be less than Rs. 2,00,000/-. Therefore, it is requested to dismiss the present appeals on the afor....