2019 (9) TMI 1643

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....r the Assessee : Shri Percy Pardiwala. ORDER PER D. KARUNAKARA RAO, AM : The appeal filed by the Revenue is against the order of the CIT(A)-1, Pune dated 23.11.2016 for the assessment year 2012-13. The assessee filed the Cross Objection. ITA No.286/PUN/2017 - By Revenue 2. Before us, at the outset, ld. counsel for the assessee submitted that the appeal of the Revenue is liable to be dismis....

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....ated 08th August, 2019 read with Circular No.3 of 2018 dated 11.07.2018 for filing of appeals before the Tribunal by the Department. The CBDT vide circular dated 08-08-2019 (supra) has amended Para 3 of Circular No.3 of 2018 dated 11-07-2018 thereby enhancing monetary limit of tax effect from Rs. 20 Lakhs to Rs. 50 Lakhs for filing of appeals by the Department before the Tribunal. Thus, without go....

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....ing to cross objection no.3 relating to the deduction in respect of education cess, ld. Counsel for the assessee submitted that the allowability of the said cess as allowable deduction is decided in favour of the assessee by virtue of the Hon'ble Rajasthan High Court's judgement in the case of Chambal Fertilisers And Chemicals Ltd. vs. CIT in D.B. Income Tax Appeal No.52/2018 dated 31.07.2018. The....