Monetary threshold exception for revision matters applies only when tax effect is unquantifiable or not involved.

Revenue appeals from revision orders may proceed below the prescribed monetary threshold only where tax effect is unquantifiable or not involved. The reference to revision orders in the illustrative exception does not create a blanket exemption for all revision matters. Where the tax effect arising from a proposed addition is ascertainable, the exception does not apply and a below-threshold revenue appeal is not maintainable.

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Issues: Whether a revenue appeal against an order concerning revision under Section 263 was maintainable despite being below the prescribed monetary threshold where the tax effect was quantifiable.

Analysis: The applicable departmental circulars permit an appeal below the monetary threshold in a revision matter only where the tax effect is not quantifiable or is not involved. Reference to revision orders in the illustrative exception does not exempt every such order irrespective of whether the tax effect can be determined. The tax effect arising from the proposed addition was ascertainable.

Conclusion: The exception for unquantifiable tax effect did not apply; the revenue appeal was not maintainable.

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