2013 (10) TMI 1341

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....and K.R. Rastogi for the Respondent ORDER The present appeal has been filed by the Department under Section 260A of the Income-Tax Act, 1961 against the judgment and order dated 14.12.2009, passed by the Income Tax Appellate Tribunal, Lucknow in ITA No.470/Luc/2009, for the assessment year 2004-05. On 27.04.2010, a Coordinate Bench of this Court has admitted the appeal on the following su....

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....l, who upholds the order of the CIT(A) by observing that the tax effect is less than Rs. 2.00 lacs, so as per the C.B.D.T. Instruction No. 5/2008 dated 15.05.2008, the appeal is not maintainable. Still not being satisfied, the Department has filed the present appeal. With this background, heard Sri D.D. Chopra, learned counsel for the Department and learned counsel for the assessee. After he....