INCOME TAX OFFICER Vs. ASHISH SAHAI

JUDGEMENT

(1.) THIS appeal by the Department is directed against the order dated 01.01.2013 of ld. CIT(A), Muzaffarnagar.

(2.) DURING the course of hearing, ld. D.R., although supported the order of the Assessing Officer, but could not controvert this fact that tax effect in this appeal is less than Rs.3,00,000/ -.

(3.) IT is not in dispute that the Board's instruction or directions issued to the other income -tax authorities are binding on those authorities, therefore, the department ought not to have filed the appeal in view of the above mentioned section 268A since the tax effect in the instant case is less than the amount prescribed for not filing the appeal.