Monetary limit for departmental appeals under section 260A bars challenge where each appeal falls below the threshold.

Departmental appeals under section 260A were treated as not maintainable where the subject-matter in each appeal was below the prescribed monetary limit for departmental litigation. Although questions concerning the rate of tax deduction and the effect of the Double Taxation Avoidance Agreement were noted, the Court did not examine them because the monetary threshold was decisive. The objection to maintainability was accepted on that basis, and the appeals were dismissed as barred by the limit.

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Issues: Whether the departmental appeals under section 260A were maintainable in view of the monetary limit of less than Rs. 10 lakhs in each appeal.

Analysis: The appeals arose from a common order relating to assessment years 2004-05 and 2005-06. Although questions on the rate of tax deduction and the effect of the Double Taxation Avoidance Agreement were mentioned, the Court found it unnecessary to examine those questions because the subject-matter involved in each appeal was below the monetary limit prescribed for departmental appeals. The objection to maintainability was accepted on that basis.

Conclusion: The appeals were held not maintainable and were dismissed as barred by the monetary limit.

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