IN THE HIGH COURT OF DELHI AT NEW DELHI 
 . 
 . 
 . 
         ITA 718/2007  
 . 
 COMMISSIONER OF INCOME TAX DELHI XI      ..... Appellant 
 Through:Mr.J.R.Goel, Adv. 
 . 
 versus 
 . 
 RAMAN KUMAR SOOD                         ..... Respondent 
 Through 
 CORAM: 
 HON'BLE MR. JUSTICE MADAN B. LOKUR 
 HON'BLE MR. JUSTICE V.B. GUPTA 
 . 
 O R D E R 
                               30.07.2007 
 The tax effect in this case is Rs.1,53,000/-. 
 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