COMMISSIONER OF INCOME TAX Vs. ALFRED ALLAN ADVERTISING

JUDGEMENT

(1.) TAX effect in this case is hardly Rs. 90,000.

(2.) CLEARLY the case falls below the monetary limit prescribed by the CBDT for filing an appeal under s. 260A of the IT Act, 1961.

(3.) IT is unfortunate that despite several orders to the effect that the Department should not file such petty matters, the Department insists on burdening this Court with such cases making it more or less sure that the Court cannot take up serious matters.