Monetary threshold and absence of substantial question of law led to dismissal of the income-tax appeal.

An income-tax appeal was found to fall below the monetary threshold prescribed by the governing circular, so it was not entertained on merits. The Court also held that the Tribunal's order did not raise any substantial question of law warranting interference. On that basis, the appeal was dismissed.

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Issues: Whether the appeal was not maintainable in view of the monetary limit prescribed by the governing circular, and whether any substantial question of law arose from the Tribunal's order.

Analysis: The appeal was examined against the prescribed monetary threshold and the amount involved was found to be below that limit. The Court also found that the Tribunal's order did not give rise to any substantial question of law warranting interference.

Conclusion: The appeal was not entertained on merits and was dismissed.

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