IT : Where assessee filed appeal prior to issuance of relevant instruction stipulating limit of tax effect required for filing appeal, but appeal got listed only after issuance of said instruction, said limit would not apply to appeal

IT : Where assessee filed appeal prior to issuance of relevant instruction stipulating limit of tax effect required for filing appeal, but appeal got listed only after issuance of said instruction, said limit would not apply to appeal

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[2013] 37 taxmann.com 339 (Rajasthan)

HIGH COURT OF RAJASTHAN

Commissioner of Income-tax, Alwar

v.

Tirupati Automobile (P.) Ltd.*