2018 (9) TMI 101

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....M: The appeal filed by the Revenue and the cross objection filed by the assessee are directed against the order of the ld. CIT(A)-I, Jaipur dated 13/02/2018 for the A.Y. 2009-10. The grounds taken by the Revenue and the assessee are as under:- Grounds of revenue's appeal: "1. Whether on the facts and in the circumstances of the case and in law the ld. CIT(A) was justified in deleting the ad....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f them."" 2. Firstly we take C.O. of the assessee. At the outset of hearing, the ld AR of the assessee has stated that he doesn't wish to press the grounds so taken in the cross objection therefore, the same may be dismissed as not pressed. On the other hand, the ld DR has not raised any objection if the assessee does not want to press the grounds of C.O. Therefore, the grounds taken by the asse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....and perused the materials available on record. It is observed that the demand/ tax effect in the Revenue's appeal in question is below Rs. 20.00 lacs . Under the powers vested by section. 268A(1) of the I T Act, CBDT has recently issued Circular No. 3/2018 dated 11th July, 2018 (F No. 279/Misc. 142/2007-ITJ(Pt) instructing the authori ties below that departmental appeal should not be filed before ....