2015 (10) TMI 1399

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....und: "1) The ld. Commissioner of Income-tax (A)-XV, Ahmedabad has erred in law and on facts in deleting the disallowance of Rs. 7,00,000/- made by the Assessing officer regarding pending expenditure of PV sets/PV sheets." 2.1 In ITA No. 1605/Ahd/2011, assessee has filed the appeal on the following ground: "1. On the facts and in the circumstances of the appellant's case, the Departmental Authorities have erred in considering it a fit case for disallowance of apart of labour expenses and the Commissioner of Income Tax (Appeals) has further erred in confirming such disallowance of a sum of Rs. 5,67,614 out of disallowance of Rs. 8,51,420 which was made by the Assessing Officer." 3. First we take Revenue's appeal in ITA No. 1488/Ahd/2011. ....

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.... Supreme Court in the order dated 25.03.2011 referred to above has held as under:- "It is stated that the tax impact in the present cases is less than Rs. 10.00 lacs. The Department has recently issued an instruction bearing no. 3/2011 dated 09.02.2011, which is identical to its earlier instruction bearing no. 5/2008 dated 15.05.2008 except that in so far as the High Court is concerned, the monetary limit in respect of appeals where the questions of law raised need not to be answered, has been raised from Rs. 4.00 lacs to Rs. 10.00 lacs. The Division Bench of this Court in ITA No. 89/1999 decided on 28.01.2011 has already held that the instruction bearing no. 5/2008 dated 15.05.2008 would apply even to the old pending references and appeal....