2015 (10) TMI 1440

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....ORDER These four appeals filed by the Revenue are directed against the four separate orders all dated 21.11.2013 passed by the ld. Commissioner of Income-Tax (Appeals)-XII, Kolkata dated 11.02.2013 for the assessment year 200607 to 2009-10, whereby he treated the rental income received by the assessee company as its business income as against income from house property as treated by the AO. ....

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....the purpose of filing appeals. As held by the Hon'ble Punjab & Haryana High Court in the case of CITvs- Oskar Laboratories Pvt. Ltd. 324 ITR 115, consequent to the insertion of section 268A in the Income-Tax Act, 1961, orders, instructions or directions issued on the subject of monetary limits for filing the appeals must be deemed to have attained statutory status and there can be no dispute that ....