Appeal to HC not maintainable if Tax effect less than monetary limit prescribed

HIGH COURT OF MADRAS

Commissioner of Income-tax

Versus

S. Akbar Shah

Tax case appeal No. 706 of 2005

JANUARY  4, 2012

JUDGMENT

D. Murugesan, J.

The above appeal is filed against the order of the Tribunal, Chennai Bench “B”, made in ITA No. 2299/Mad/1995 dt. 19th Oct., 2004.

2. The appeal is admitted on the following substantial questions of law :

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