Income tax Appeal by department not maintainable if tax effect is lower than prescribed by CBDT

HIGH COURT OF ALLAHABAD Commissioner of Income-tax Versus Sanjay Kumar Agrawal IT APPEAL NO. 345 OF 2009 DECEMBER 14, 2012 ORDER Ram Surat Ram (Maurya), J The present appeal has been filed under Section 260 (A) of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) from the order dated 30.9.2008 passed by the Income Tax Appellate Tribunal, ‘A’ Bench, Lucknow (hereinafter referred to as the ‘Tribunal’), by which, the addition of Rs. 6 lakhs in the income of the assessee has been deleted. The Income Tax Commissioner, Bareilly has ...