2016 (5) TMI 1483

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.... Appellant : Sh. K.K. Jaiswal, DR For the Respondent :  Sh. Sankalp Anil Sharma, Adv. ORDER PER DIVA SINGH, JM The present appeal has been filed by the Revenue assailing the correctness of the order dated 09.12.2010 of CIT(A), Faridabad pertaining to 2004-05 assessment year challenging the deletion made by the CIT(A) in appeal. Mr. S.A. Sharma, Adv. appearing on behalf of the asse....

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....he aforesaid Circular dated 10.12.2015 has revised the monetary limit to Rs. 10 lakh for filing the appeal by the department before Income Tax Appellate Tribunal. Para 3 of the aforesaid Circular has been made applicable vide para 10 retrospectively. Considering the settled legal precedent that the Board's instructions or directions issued to the Income Tax Authorities u/s 268A of the Income Tax A....