2020 (1) TMI 1587

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.... assessee ORDER PER JUSTICE P P BHATT, PRESIDENT : 1. By way of this appeal, the Assessing Officer has challenged correctness of the order dated 28th February 2011, passed by the learned CIT(A)-III, Baroda for the assessment year 1993-94. 2. Grievances raised by the Assessing Officer are as follows: "On the facts and in the circumstances of the case, the learned CIT(A) erred i....

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....ssed as non-maintainable as held by this Tribunal in the case of ITO Vs. Dinesh Madhavlal Patel in ITA No.1398/Ahd/2004 for AY 1998-99 vide a consolidated order dated 14.08.2019. 4. The learned Departmental Representative fairly admitted that the tax effect involved in this appeal is less than the limit prescribed by the aforesaid CBDT Circular. 5. We have heard the rival contentions, peruse....