(A.K. Sikri and Rohinton Fali Nariman, JJ.) C.I.T., Central-1, Calcutta _____________________________ Appellant v. M/s. Hemraj Mahabir Prasad Ltd., Calcutta ____________. Respondent Civil Appeal No. 5171 of 2007, decided on November 3, 2015 The Order of the court was delivered by Order 1. This appeal pertains to Assessment Year 1991-1992 and the tax effect is Rs. 8,84,860/-. As per Instruction No. 2/2005 dated 24.10.2005 of the CBDT, no appeals were to be filed where the tax effect was less than Rs. 10 lakhs. 2. Mr. A. K. Sanghi, learned senior counsel appearing for the Department, however, submits that the reason for filing the appeal presumably was that the issue involved had the recurring effect. 3. On the other hand, we are informed by the learned counsel of the Respondent that except the present appeal, which pertains to the Assessment Year 1991-1992, an order of the Tribunal giving the same treatment has been accepted by the Department and no appeals were filed even in the High Court. 4. Keeping in view the aforesaid statement of the learned counsel for the Respondent, we dismiss the appeal on the ground of low tax effect only, leaving the question of law open. ———
