IN THE HIGH COURT OF DELHI AT NEW DELHI 
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         ITA 1149/2007  
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 COMMISSIONER OF INCOME TAX        ..... Appellant 
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 Through       Ms. P.L.Bansal, Adv. 
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 versus 
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 VIKARAM INTERNATONAL P.LTD.        ..... Respondent 
 Through       Mr. T.N.Chopra with 
 Mr. Shivendra Kr. Singh, Advs. 
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 CORAM: 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
 HON'BLE MR. JUSTICE V.B. GUPTA 
 O R D E R 
                        27.02.2008 
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 The Revenue is aggrieved by an order dated 28th February, 2007 passed by 
 the Income Tax Appellate Tribunal, Delhi Bench ?G? in ITA No.4442/Del/2002 
 relevant for the Assessment Year 2001-2002. 
 Apart from the fact that the tax effect in this case is Rs.2,42,397/- 
 which is below the prescribed monetary limit for filing an appeal in this Court 
 under Instruction No.2/2005 dated 24th October, 2005 issued by the Central Board 
 of Direct Taxes, we find that no substantial question of law arises. 
 ITA No.1149/2007                                                 Page 1 of 3 
 It has been held by the Tribunal that service of notice to the Assessee 
 was not valid.  This is a finding of fact that does not raise a substantial 
 question of law. 
 It is of no use for the Revenue to contend that the tax effect is 
 minimal and yet a substantial question of law arises and, therefore, this Court 
 must interfere.  If this argument is accepted, we will be flooded with cases 
 where the tax effect is extremely low on the specious ground that a substantial 
 question of law arises. 
 We have repeatedly given our view on this but it has not had  any effect 
 on the Revenue and we are being overloaded with unnecessary appeals filed by the 
 Revenue.        The Registry of the Court is compelled to entertain and deal 
 with frivolous matters which take up the time of the Court staff and also 
 judicial time.  We are left with little time to deal with cases involving a 
 large amount of revenue.  This is detrimental to the interests of the Revenue, 
 but the Income-tax department does not seem to realize it and continues to 
 expend its energy on trivial matters. 
 Since, no substantial question of law arises, the appeal is dismissed 
 with costs of Rs. 10,000/- which will be deposited by the 
 ITA No.1149/2007                                                 Page 2 of 3 
 Revenue by a cheque drawn in favour of the Registrar General of this Court 
 within three weeks from today. 
 List for compliance on 28th March, 2008. 
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 . 
 MADAN B. LOKUR, J 
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 V.B. GUPTA, J 
 FEBRUARY  27, 2008 
 rs 
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 ITA No.1149/2007                                                 Page 3 of 3 
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