Appeal filed by revenue before HC with tax effect of less than Rs. two lakh was not maintainable

HIGH COURT OF MADHYA PRADESH Commissioner of Income-tax versus Ramkishore Nandkishore M.A.I.T. Nos. 18 & 22 OF 2005 FEBRUARY  12, 2013 JUDGMENT 1. Shri Sanjay Lal, Counsel for the appellant. 1.1 Shri Sandesh Jain, Counsel for respondent. 1.2 These appeals are listed for final hearing. 1.3 In M.A.I.T. 18 of 2005 following substantial questions of law were framed on 6.5.2005 :- 1.            “Whether on the facts and in the circumstances of the case the Hon. ITAT was justified in law in deleting the levy of penalty u/s 27(1)(a) on the grounds that returns f...