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<h1>The Supreme Court dismissed the appeal due to a tax effect of Rs. 4,22,830.</h1> The Supreme Court dismissed the appeal due to a tax effect of Rs. 4,22,830. - [2015] 373 ITR 49 (SC) Capital gain on transfer of aricultural land - appeal decided in favour of revenue by HC [High Court Reference - 2003 (1) TMI 49 - KERALA High Court] - Held that:- The tax effect in the present case is ₹ 4,22,830. On this ground alone, we refuse to entertain the appeal and to decide the same on the merits. - Decided against assessee. The Supreme Court dismissed the appeal due to a tax effect of Rs. 4,22,830.