Law:

Section:

Section 27A of the Wealth-tax Act, 1957 - High Court, appeal to - Tax liability involved in appeals under consideration was less than those fixed by Circular, dated 27-3-2000 - Appeals were also not covered under four exceptions given in that circular - Whether under such circumstances appeals were liable to be dismissed - Held, yes Circulars and Notifications - Circular F. No. 279/126/98-ITJ, dated 27-3-2000 CASE REFERRED TO CIT v. Camco Colour Co. [2002] 254 ITR 565/ 122 Taxman 336 (Bom.) [Para 2]. T.C.A. Ramanujam for the Applicant. P.P.S. Janardhana Raja for the Respondent. JUDGMENT V.S. Sirpukar, J. - Rule returnable forthwith in T.C. No. 170 of 2001. Mr. Janardhana Raja accepts notice for the assessee in T.C. No. 170 of 2001. 2. At the outset, the respondent's counsel points out to us, a circular by the Department bearing F. No. 279/126/98-ITJ, dated March 27, 2000, whereby the limits are fixed for filing…

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