2017 (10) TMI 728

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....RESHI ) 1. Leave to amend. 2. Tax Appeal is ADMITTED for consideration of following substantial question of law. "Whether in the facts and circumstances of the case and in law, the Hon'ble ITAT is correct in upholding the decision of Ld. CIT(A) in deleting the addition of Rs. 34,11,155/made by the A.O. on account of unexplained cash " 3. From the question itself we gather tha....

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.... issues arise in more than one assessment year, appeal, can be filed in respect of such assessment year or years in which the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary limit specified in para 3. In other words, henceforth, appeals c....