2016 (4) TMI 1155

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....e respondent P.C. 1. These Appeals relate to Assessment Years 1998-99 and 2003-04. Both the appeals have been filed by the Revenue from a common impugned order 26th February, 2009 disposing of the appeals for the Assessment Years 1998-99 and 2003-04. 2. Mr. Suresh Kumar, learned Counsel appearing for the Revenue invited our attention to Circular No.21 of 2015 issued by the Central Board for Di....

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....mon issues in more than one assessment year, appeal shall be filed in respect of all such assessment years even if the 'tax effect' is less than the prescribed monetary limits in any of the year(s), if it is decided to file appeal in respect of the year(s) in which 'tax effect' exceeds the monetary limit prescribed. In case where a composite order / judgment involves more than one ....