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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Application of revised monetary limits: do not apply ipso facto to pre instruction appeals; seek High Court review instead.</h1> The revised monetary thresholds in CBDT Instruction No. 3/2011 do not apply automatically to appeals filed before its issuance; earlier appeals remain governed by the monetary limits operative at filing, and where matters have common principles or cascading effect the Department should seek High Court review rather than accept ipso facto application of the Instruction.

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