2007 (10) TMI 247

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.... for the parties and perused the application under section 5 of the Limitation Act, 1963. It is contended therein that, vide Circular of the Central Board of Direct Taxes dated March 27, 2000, to the effect that if the revenue involved is not more than Rs. 2 lakhs, no appeal shall be preferred to the High Court, therefore, the appeal was not filed. However, since the judgment of the Income-tax App....