Court :
Income Tax Appellate Tribunal
Brief :
The tax effect in this case is found to be less than `.3 lac, the limit prescribed under Instruction No. 3/2011 dated 09.02.2011 and when ld. DR was apprised of this fact, he could not controvert the same and he was also unable to show that the case of the department falls in any of the exceptions carved out in the said instructions and ld. Counsel for the assessee Ms. Shikha Sharma, Chartered Accountant pleaded for dismissal of the appeal on low tax effect as same is less than the limit prescribed.
Citation :
DCIT,Central Circle-12, New Delhi... Appellant Vs.Puja Gautam Block-330, B-101/102,Dwarka, New Delhi..... Respondent
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