If tax effect less than Rs.1 lakh Department should not file appeal before Tribunal

 The Tribunal found that in view of Instructions issued by the CBDT where the tax effect is less than Re. 1 lakh. The Department should not file an appeal before the Tribunal. In the present case the tax effect is less than Re. 1 lakh. Under the circumstances, the Tribunal did not entertain the appeal.  The Revenue, feeling aggrieved by the decision of the Tribunal, has come up before us under Section 260A of the Income Tax Act, 1961. It is contended by learned counsel for the Revenue that the Tribunal is a fact finding authority and should have adjudicated the matter on merits. We are of th...