2003 (4) TMI 573

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....arned counsel for the parties. 2. Mr. Sharma, learned counsel for the respondent-assessee submits that there was a Court circular that not to prefer the references in cases where the tax effect is less than Rs. 2,00,000. 3. The same argument has been considered by this Court in case of CIT vs. Rajasthan Patrika (2002) 178 CTR (Raj) 414: (2002) 258 ITR 300(Raj), wherein, the view has been tak....