INCOME TAX OFFICER Vs. ANITA GUSAIN

JUDGEMENT

(1.) THE appeal by the department and the Cross Objection by the assessee are directed against the order dated 15.06.2012 of ld. CIT(A) -XXX, New Delhi.

(2.) FIRSTLY we will deal with ITA No. 4748/Del/2012. The only effective ground raised in this appeal read as under: "1. That on the facts and circumstances of the case and in law the Ld. CIT(A) has erred in deleting the addition of Rs. 13,00,000/ - made by AO on account of unexplained cash deposit in the bank account."

(3.) DURING the course of hearing, learned counsel for the assessee at the very outset stated that the department ought not to have filed this appeal as the tax effect in this appeal is less than Rs. 4,00,000/ -. The Ld. D.R., although supported the order of the Assessing Officer, but could not controvert the above contention of the learned counsel for the assessee that tax effect in this appeal is less than Rs. 4,00,000/ -.