COMMISSIONER OF INCOME TAX DELHI IV vs. GULAB FARMS P.LTD.

IN THE HIGH COURT OF DELHI AT NEW DELHI . 12.08.2008 . Present: Ms Prem Lata Bansal for the Appellant. . + ITA 929/2008 . This appeal pertaining to the assessment year 2001-02 ought not to have been filed by the revenue in view of the fact that the tax effect is below the limit prescribed by the Central Board of Direct Taxes for appeals to this court. The appeal is dismissed. . . BADAR DURREZ AHMED, J . . . RAJIV SHAKDHER, J August 12, 2008 dutt . . 2