CBDT monetary limit for departmental appeals applies to pending matters, making low-tax-effect revenue appeals non-maintainable.

CBDT's enhanced monetary limit for departmental appeals was treated as an amended litigation policy applicable to pending as well as future appeals, so a revenue appeal with tax effect below the prescribed threshold could not continue. The threshold operated to bar maintainability, and the appeal was dismissed in limine without examination of the merits.

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Issues: Whether the CBDT's enhanced monetary limits for departmental appeals applied to pending appeals and rendered the present revenue appeal non-maintainable because the tax effect was below the prescribed threshold.

Analysis: The appeal involved tax effect below the monetary limit prescribed by the CBDT circular as amended. The governing circular was treated as a modification of the earlier litigation policy and as applicable not only to future appeals but also to pending appeals. The earlier circular's retrospective application to pending matters remained operative, and the enhanced threshold therefore barred continuation of departmental appeals within the prescribed limit.

Conclusion: The appeal of the Revenue was not maintainable and was dismissed in limine without examination of the merits.

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