2021 (4) TMI 1383

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.... Urvashi Shodhan, A.R.  ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This revenue's appeal for A.Y. 2006-07, arises from order of the CIT(A)-9, Ahmedabad dated 28-11-2018, in proceedings under section 154 of the Income Tax Act, 1961; in short "the Act". 2. At the outset, after going through the grounds of appeal and the impugned orders of the Revenue authorities below, a query was rai....

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....y, these instructions are applicable on pending appeals also. In the present case, "tax effect" on the total income assessed minus the tax that would have been chargeable had such total income been reduced by the amount of income in respect of the issue against which appeal is filed, is less than Rs.50 lakhs. Further, the case of the Revenue does not fall within the ambit of exceptions provided in....