2003 (4) TMI 573

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....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 ₹ 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 taken that in spite of circular on a p....