Asstt. Commissioner Of Income Tax, Circle – Ii, Muzaffarpur v. M/S Sallauddin, At + P.o. Chhatradhari Bazar, Chapra

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.342 of 2008 ====================================================== 1.The Commissioner of Income Tax, Muzaffarpur, 2.Asstt. Commissioner of Income Tax, Circle – II, Muzaffarpur, .... Assessing Officer/Appellants Versus M/s Sallauddin, at + P.O. Chhatradhari Bazar, Chapra .... .... Respondents ====================================================== Appearance : For the Appellants : Ms. Archana Sinha, Sr. S.C. Mr. Suman Kr. Mishra, Jr. S.C. ====================================================== CORAM: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA and HONOURABLE DR. JUSTICE RAVI RANJANORAL ORDER (Per: HONOURABLE MR. JUSTICE RAMESH KUMAR DATTA) 5 21-11-2014 Heard learned counsel for the appellant-Income Tax Department. At the outset, it is pointed out that the tax effect in the present matter is approximately to the tune of Rs. 2,17,000/-, whereas, as per the Instruction No.02/2005 dated 24.10.2005 issued by the Central Board of Direct Taxes, an appeal under Section 260A of the Income Tax Act should not be filed in the High Court unless the tax effect is more than rupees four lacs or as per the amendment made in the year 2007, a substantial question of law is involved therein which is of a recurring nature. No substantial question of law could be pointed out to us by learned counsel for the appellants as being involved in the present matter. In the aforesaid circumstances, the appeal is dismissed. (Ramesh Kumar Datta, J) SC/- (Dr. Ravi Ranjan, J) U