HONOURABLE THE CHIEF JUSTICE SHRI MADAN B.LOKUR AND HONOURABLE SHRI JUSTICE SANJAY KUMAR INCOME TAX TRIBUNAL APPEAL NO.2 OF 2000 Dt: 30-12-2011. Between: COMMISSIONER OF INCOME TAX VISAKHAPATNAM .. APPELLANT AND SRI A.HARINARAYANA C/O SBI, PALAKONDA, SRIKAKULAM DISTRICT .. RESPONDENT HONOURABLE THE CHIEF JUSTICE SHRI MADAN B.LOKUR AND HONOURABLE SHRI JUSTICE SANJAY KUMAR INCOME TAX TRIBUNAL APPEAL NO.2 OF 2000 JUDGMENT : (PER HON’BLE THE CHIEF JUSTICE SHRI Madan B.Lokur) The Revenue has filed this appeal under section 260A of the Income Tax Act, 1961 (for short ‘the Act’) raising a substantial question of law - whether the Income Tax Appellate Tribunal (for short ‘the Tribunal’) was correct in holding that for claiming rebate under Section 88 of the Act, the contributions, payments and investments made as per that Section need not have come from out of the income chargeable to Income Tax. 2. The substantial question of law has arisen out of I.T.A.No.1801/Hyd/93, decided on 20.4.1999 by the Tribunal. The relevant assessment years are 1991-92 and 1992-93. 3. The assessee has made investments of Rs.42,000/- and 28,000/- in National Saving Certificates for two consecutive years. Learned counsel for the Revenue informs us that the tax effect in this case is less than Rs.10,000/- for each of the assessment years. 4. It is pointed out that in terms of Circular No.1903, dated 28.10.1993 issued by the CBDT the tax limit for filing an appeal to the High Court is Rs.50,000/-. 5. In view of the insignificant quantum of tax, we decline to answer the question raised. 6. Accordingly, this appeal stands disposed of. ( MADAN B.LOKUR, CJ ) Dt: 30-12-2011. ( SANJAY KUMAR, J ) TNB