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Judgment
CM. No. 7352/2008 in ITA No. 627/2008
Exemption allowed, subject to all just exceptions.
CM. No. 7362/2008 in ITA No. 631/2008
Exemption allowed, subject to all just exceptions.
CM. No. 7364/2008 in ITA No. 636/2008
Exemption allowed, subject to all just exceptions. ITA Nos. 627/2008.
ITA Nos. 631/2008, 632/2008 and 636/2008
These four appeals arise out of the Tribunal''s Order dated 3-8-2007, which disposed of the assessee''s appeals bearing ITA No. 3581/Delhi/2005 (Assessment year 1995-96) and ITA No. 35827 Delhi/2005 (Assessment year 1996-97) as also the revenues appeals bearing ITA No. 3563/Delhi/2005 (Assessment year 1996-97) and ITA No. 3564/Delhi/2005 (Assessment year 1995-96).
We find from the impugned order that the disallowance made by the Assessing Officer, in respect of the assessment year 1995-96 is to the extent of Rs. 4,02,640. The disallowance in respect of the assessment year 1996-97 is to the extent of Rs. 3,44,114. Even, if both the years are taken together, the tax effect would be less than Rs. 4 lakhs and that would be below the B limit prescribed by the Central Board of Direct Taxes for appeals to this Court. Consequently, these appeals are dismissed on this ground.