2014 (12) TMI 526

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....er dated 22.07.2013 passed by the Income Tax Appellate Tribunal, Jodhpur Bench, Jodhpur (hereinafter referred to as 'the Appellate Tribunal') in Income Tax Appeal Nos.269 to 271/Jodh/2013. 2. The brief facts of the case are that the Income Tax Officer, Ward-1(4), Udaipur has passed an assessment order on 30.12.2011 for the Assessment Year 2008-2009 in the case of the respondent-assessee. ....

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....ons issued to the Income Tax Authorities the department ought not to have been filed the appeal since the tax effect is less then the amount prescribed for not filing the appeal. 4. The appellant has challenged the order dated 22.07.2013, passed by the Appellate Tribunal while arguing that once the department filed an appeal in spite of the administrative instructions the same should be decided o....