No appeal before ITAT if tax effect less than Rs. 3 lac

At the outset, it was pointed out by the learned AR that the tax effect in the present case is less than Rs. 3 lac. He has produced before us the demand notice according to which the total tax has been computed at Rs. 2,12,781/-. The learned DR could not controvert the quantum of tax effect.

According to the recent instruction No. 3/2011 of 9th February, 2011 issued by the CBDT, monetary limit for filing the appeal in income-tax matters before the Tribunal has been fixed at Rs. 3 lac. As the tax effect of the appeal filed by t

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