COMMISSIONER OF INCOME TAX vs. UJAGAR SINGH OBEROI

IN THE HIGH COURT OF DELHI AT NEW DELHI . ITA 370/2010 . COMMISSIONER OF INCOME ..... Appellant Through: Ms P.L. Bansal . versus . UJAGAR SINGH OBEROI ..... Respondent Through: . CORAM: HON'BLE MR. JUSTICE BADAR DURREZ AHMED HON'BLE MR. JUSTICE V.K. JAIN . . . O R D E R 03.05.2010 . The present appeal preferred by the Revenue is directed against the order dated 29.05.2009 passed by the Income-Tax Appellate Tribunal in respect of the Assessment Year 2003-04. The tax effect involving this appeal is only Rs 1,74,825/- which is far below the lower limit of Rs 4 lakhs prescribed by the Central Board of Direct Taxes for appeals to this Court. Consequently, the appeal is dismissed. . . . BADAR DURREZ AHMED, J . . . V.K. JAIN, J MAY 03, 2010/bg . 3