Appeal not maintainable if revenue involved is less then limit prescribed by CBDT Circular

HIGH COURT OF KARNATAKA Commissioner of Income-tax Versus Golf View Homes Ltd. IT APPEAL NO. 77 OF 2006† DECEMBER 4, 2012 JUDGMENT 1. I.T.A. No. 77/2006 is an appeal by the Revenue against the common order dated 26.08.2005 passed in common in four appeals before the Tribunal. Two appeals at the instance of the Revenue in I.T.A. Nos. 3125 and 1742/Bang/2004 relating to assessment years 1999-00 and 2000-01 and two other appeals that are been preferred by the assessee in I.T.A. Nos. 1743/04 and 939/03 relating to the assessment years 1999-00 and 2000-01 respectively, but insofa...