2016 (1) TMI 950

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.... Swarupama Chaturvedi, Adv., Ms. Anil Katiyar, Adv., Mr. B. V. Balaram Das, Adv. For The Respondent : Ms. Shashi M. Kapila, Adv., Mr. Pravesh Sharma, Adv., Mr. Vikas Mehta, Adv. ORDER This appeal pertains to Assessment Year 1991-1992 and the tax effect is Rs. 8,84,860/-. As per Instruction No. 2/2005 dated 24.10.2005 of the CBDT, no appeals were to be filed where the tax effect was less t....