https://www.taxtmi.com/caselaws?id=68742 CBDT instructions on departmental appeals used tax effect as the governing criterion for monetary limits, and the later instruction dated 27-3-2000 expressly superseded earlier directions by restricting appeals to cases above the prescribed threshold. The circulars and instructions were binding on the Revenue, so an appeal filed in breach of those limits could not be entertained. The text also notes judicial authority confirming that the Revenue cannot take a stand inconsistent with its own binding circulars. On that basis, appeals with tax effect below the prescribed monetary limit were treated as not maintainable. en-us Tue, 24 Aug 2004 00:00:00 +0530 Fri, 01 Apr 2011 12:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68742 CBDT instructions on departmental appeals used tax effect as the governing criterion for monetary limits, and the later instruction dated 27-3-2000 expressly superseded earlier directions by restricting appeals to cases above the prescribed threshold. The circulars and instructions were binding on the Revenue, so an appeal filed in breach of those limits could not be entertained. The text also notes judicial authority confirming that the Revenue cannot take a stand inconsistent with its own binding circulars. On that basis, appeals with tax effect below the prescribed monetary limit were treated as not maintainable. Case-Laws Income Tax Tue, 24 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68742