Revenue appeal over low disputed tax demand under CBIC monetary-limit instructions dismissed as not maintainable below threshold The dominant issue was maintainability of the Revenue's appeal in view of the CBIC monetary-limit instructions. The Tribunal held that where the disputed ...
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Revenue appeal over low disputed tax demand under CBIC monetary-limit instructions dismissed as not maintainable below threshold
The dominant issue was maintainability of the Revenue's appeal in view of the CBIC monetary-limit instructions. The Tribunal held that where the disputed demand is below the threshold prescribed under CBIC Instruction F. No. 390/Misc./163/2010-JC dated 17.08.2011, as amended by Instruction dated 06.08.2024, the departmental appeal is not maintainable. Applying the binding administrative instruction to the quantified demand, the Tribunal dismissed the Revenue's appeal on monetary grounds.
The Revenue's appeal challenged a disputed demand that was "less than the monetary limit fixed" under CBIC instructions in F. No. 390/Misc./163/2010-JC dated 17.08.2011, as amended by Instruction dated 06.08.2024. Applying these binding monetary-threshold instructions, the tribunal held that the departmental appeal was not maintainable. It accordingly dismissed the appeal "on monetary grounds," without examining the merits of the underlying demand.
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