2019 (8) TMI 1507

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.... ORDER S.S.Godara, Judicial Member:- 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 t....

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....50,00,000         2. Before 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 appe....

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.... specified in para 3. Further, even in the case of composite order of any High Court or 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 m....