2019 (8) TMI 1507

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....r:- This Revenue's appeal for assessment year 2003-04, arises against the Commissioner of Income-tax (Appeals)-22 Kolkata's order dated 23.02.2017 passed in case No.27/CIT(A)-22/Kol/03-04/14-15 involving proceedings u/s. 201(1A) of the Income Tax Act, 1961; in short 'the Act'. Heard both the sides. Case file perused. 2. It is seen at the outset that the tax effect on the dispute....

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....e High Court 1,00,00,000         3. Before Supreme Court 2,00,00,000 3.1     We find that intention behind the Circular No17/2019 dated 08.08.2019 needs to be understood in the following perspective:- 3. Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by higher appellate authorities....

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....r appellate authority which involes more than one assessment year and common issues in more than one assessments year, 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 case where a composite order/judgment involves more than one assessee, each assessee shall be dealt with separately." 3.2. On perusal....