ITAT criticizes department for filing appeal despite lower tax effects

IN THE ITAT JODHPUR BENCH Income-tax Officer Versus Dr. Suresh Sharma IT APPEAL NO. 658 (JUdh.) OF 2008 C.O. NO. 26 (JUdh.) OF 2009 [ASSESSMENT YEAR 2002-03] DECEMBER 3, 2012 ORDER Hari Om Maratha, Judicial Memebr The appeal filed by the Revenue and cross objection by the assessee are directed against the order of the CIT(A), Udaipur, dated 17.09.2008 for A.Y. 2002-03. 2. During the course of hearing, learned counsel for the assessee submitted that the tax effect in this appeal is less than the amount prescribed by the CBDT where department ought not to have filed the appeal....