2013 (3) TMI 592

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....R PER N. K. SAINI: The appeal by the Department is directed against the order dated 25.2.2008 of the ld. CIT(A), Udaipur for the Assessment Year 2004- 05. 2 The ld. counsel for the assessee at the very outset submitted that the tax effect in the appeal filed by the Department is less than the amount prescribed by the CBDT where Department ought not to have fi led the appeal. 3 The Lear....

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....ns of this Chapter. (2) Where, in pursuance of the orders, instruct ions or directions issued under sub-section (1), an income- tax authority has not f i led any appeal or application for reference on any issue in the case of an assessee for any assessment year, it shall not preclude such authority from filing an appeal or application for reference on the same issue in the case of- (a) the s....

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.... f i led or not f i led in respect of any case. (5) Every order, instruct ion or direct ion which has been issued by the Board fixing monetary limits for filing an appeal or application for reference shall be deemed to have been issued under sub-sect ion (1) and the provisions of sub-sect ions (2), (3) and (4) shall apply accordingly.]" 5. It is not in dispute that the Board's instruct ion o....

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....ecisions of Hon'ble Punjab & Haryana High Court : - 1. CIT v Oscar Laboratories P. Ltd (2010) 324 ITR 115 (P&H) 2. CIT v Abinash Gupta (2010) 327 ITR 619 (P&H) 3. CIT v Varindera Construction Co. (2011) 331 ITR 449 (P&H)(FB) 8 Similarly, the Hon'ble Delhi High Court in the case of CIT v. Delhi Race Club Ltd. in ITA No.128/2008, order dated 03.03.2011 by following the earlier order date....