Income tax Appeal by department not maintainable if tax effect is lower than prescribed by CBDT

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HIGH COURT OF ALLAHABAD

Commissioner of Income-tax

v.

Sanjay Kumar Agrawal

IT APPEAL NO. 345 OF 2009

DECEMBER 14, 2012

 

No appeal is required to be filed when tax effect is less than Rs. 2 lakhs. The conditions mentioned in Clause-3 of the Circular dated 27.3.2000, are not attracted in this appeal. The circular has been issued by the Central Board of Direct Taxes and is binding upon the Department.