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of <h1>Supreme Court Allows Appeals, Sets Aside High Court Orders, Remits for Re-adjudication</h1> The Supreme Court condoned the delay and granted leave in the case. The appeals and review petitions were disposed of based on instructions from the ... Monetary limit for filing an appeal - ‘Tax effect’ less than the prescribed limit – instructions dated 9.2.2011 – Held that:- It is not a matter of dispute, that all the appeals were preferred prior to 2011, whereas, the instructions dated 9.2.2011 clearly indicate in paragraph 11 thereof, that they shall not govern cases which have been filed before 2011, and that, the same will govern only such cases which are filed after the issuance of the aforesaid instructions dated 9.2.2011. The matters are remitted back to the High Court for re-adjudication of the appeals on merits, in accordance with law. The Supreme Court condoned the delay and granted leave in the case. The appeals and review petitions were disposed of based on instructions from the Central Board of Direct Taxes issued in 2011. The Court allowed the appeals, set aside the High Court orders, and remitted the matters back to the High Court for re-adjudication on merits.
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