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 : “1.          Whether on the facts and in circumstances of the case, the Tribunal was right in law in holding that the charging of interest under s. 215 of the Income-tax Act, till the date of original asses...