COMMISSIONER OF INCOME TAX Vs. SMT. REENA MONGIA

JUDGEMENT

(1.) AS common questions of law and facts are involved in all these appeals, all these appeals are being decided by this common order.

(2.) LEARNED Counsel for the assessee invites our attention to circular No. 1979 dated 27.3.2000, issued by the Central Board of Direct Taxes, and points out that as the instructions issued by the Board prohibits filing of an appeal where the quantum of tax is less than Rs. 2 Lacs, these appeals would not be maintainable.

(3.) IN support of his contention, learned counsel invites our attention to orders passed under similar circumstances by a Division Bench of this Court on 12.2.2013, in M.A.I.T. Nos. 18/2005 and 22/2005 [Commissioner of Income Tax Vs. Ramkishore Nandkishore] to say that the appeals are not maintainable.