Ui tasaBNsi ^s~ HIGH COURT OF CHHATTISGARH AT BILASPUR Tax Case No.56of2008 Commissioner of Income Tax, Raipur (CG). M/s Abha Electricals P\4. Ltd., Raipur. Hon'ble Shri Justice N. K. Shri Rajeev Shrivastava wlth Shri Ma!ay Shrj'/astgv:?^ Advocates for the appellant. Shri Shashank Dubey, Sr. Advocate with Ms. Smiti Shsrma, Advocate for respondent. >tl1 (Passed on 13'" day oTAugust, 2010) 1. In this case, after passing sssessment order, there was rectiflcation under Section 154 of the income Tax Act and the tota! i.ncome was reduced to that of Rs. 1 .03.26'?/- and the tax was chargeable in the retevant period @ 45% which comes to Rs. 46,468/-. 2 . Accordina. to instruction No. 1903 of 1992 w.e.f. 2?.10.1992, when the reference is fiied in the High Court, the monetary limit was Rs. 50,000/-, therefore, th's reference is not maintainable. 3. According!y, the same is dismissed as not mgintainabie, Sd/- I-M.Quddusi Judge Sahu Sd/- N.K.Agarwa! Judge