COMMISSIONER OF INCOME TAX DELHI XI vs. RAMAN KUMAR SOOD

There is a circular of the Central Board of Direct Taxes which is to the effect that unless the tax effect is more than Rs. 4 lacs, the Revenue should not ordinarily file an appeal in the High Court. No reasons have been given in the present case as to why this Assessee has been chosen for special treatment. ITA 718/2007 Page 1 of 2 We find that the Income Tax Department is very heavily litigating matters and in this year alone more than 100 appeals have been filed per month, which may be some kind of a record set by the Government.

Since the appeal has been filed contrary to the circular of the Central Board of Direct Taxes, we dismiss this appeal on the ground that no substantial question of law arises.

For reasons recorded in ITA No.652/2007 we impose costs of Rs.5,000/- which will be deposited by the Income Tax Department by way of a cheque with the Delhi High Court Legal Services Committee within four weeks from today.

List on 17th September, 2007 for compliance. . . . MADAN B. LOKUR, J . . JULY 30, 2007 V.B. GUPTA, J Bisht ITA 718/2007 Page 2 of 2