Income Tax Officer, Ward -1 (1), Muzaffarpur v. Appearance

IN THE HIGH COURT OF JUDICATURE AT PATNAMiscellaneous Appeal No.267 of 2008 ====================================================== 1.Commissioner of Income Tax, Muzaffarpur 2.Income Tax Officer, Ward -1 (1), Muzaffarpur .... Assessing Officer/Appellants Versus M/s Mamta Properties (P) Ltd., Motijheel, Muzaffarpur .... Assessee/Respondents ====================================================== Appearance : For the Appellants : Mr. Rishi Raj Sinha, Sr. S.C. Mrs. Archana Prasad, 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 19-11-2014 Learned counsel for the Income Tax Department fairly points out that the tax effect involved in the present matter is to the extent of Rs.48,196/- only. In the aforesaid circumstances, CBDT Instruction No.02/2005 dated 24.10.2005 shall be applicable and no such appeal ought to have been filed before this High Court or as a matter of fact even before the Income Tax Appellate Tribunal as the tax limit for filing an appeal before the aforesaid Tribunal and the High Court by the said circular is rupees two lacs and rupees four lacs, respectively. There is nothing in the memorandum of appeal to show that the question involved herein is of a recurring nature which is the requirement for filing an appeal within the aforesaid limit, as per the aforesaid circular as amended by Instruction No.05/2007 dated 16.07.2007. In the aforesaid circumstances, the appeal is dismissed. (Ramesh Kumar Datta, J) Sanjay-II/- (Dr. Ravi Ranjan, J) U