https://www.taxtmi.com/caselaws?id=77783 Revenue appeals were treated as not maintainable where the tax effect in each assessment year fell below the CBDT monetary limit, and the Tribunal's dismissal was sustained because no recognised exception was shown. The recognised exceptions noted were cases involving an accepted revenue audit objection, challenge to a Board order, notification, instruction or circular, contemplated prosecution, or a question on constitutional validity. On the facts stated, the Revenue did not bring the matter within any exception, so no question of law arose and no interference with the Tribunal's order was warranted. en-us Tue, 08 Jul 2008 00:00:00 +0530 Tue, 13 Sep 2011 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77783 Revenue appeals were treated as not maintainable where the tax effect in each assessment year fell below the CBDT monetary limit, and the Tribunal's dismissal was sustained because no recognised exception was shown. The recognised exceptions noted were cases involving an accepted revenue audit objection, challenge to a Board order, notification, instruction or circular, contemplated prosecution, or a question on constitutional validity. On the facts stated, the Revenue did not bring the matter within any exception, so no question of law arose and no interference with the Tribunal's order was warranted. Case-Laws Income Tax Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77783