Appeal filed ignoring monetary limits prescribed U/s. 268A could not be entertained

Brief Facts of the case:

The assessee had claimed deduction u/s 80-IC of the Income Tax Act, 1961 in respect of job work income earned from the eligible business credited in the books.

The assesseecould not substantiate the source of cash credits and hence, the Assessing Officer treated the cash credits as unexplained income by invoking the provisions of Section 68 of the Income Tax Act, 1961. Assessing Officer passed an order disallowing the deduction u/s 80I

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