https://www.taxtmi.com/caselaws?id=117154 The Tribunal held that Department's appeals before the ITAT were maintainable despite monetary limits set by Board's Instructions. It emphasized the importance of considering merits of appeals and not dismissing them solely based on monetary limits. The Tribunal rejected the argument for dismissal based on limits, reaffirming the need to assess each case on its merits. The decision highlighted the balance between administrative instructions and fair adjudication, emphasizing thorough review even for appeals below monetary limits. en-us Tue, 07 Jan 2003 00:00:00 +0530 Wed, 20 Jun 2012 16:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117154 The Tribunal held that Department's appeals before the ITAT were maintainable despite monetary limits set by Board's Instructions. It emphasized the importance of considering merits of appeals and not dismissing them solely based on monetary limits. The Tribunal rejected the argument for dismissal based on limits, reaffirming the need to assess each case on its merits. The decision highlighted the balance between administrative instructions and fair adjudication, emphasizing thorough review even for appeals below monetary limits. Case-Laws Income Tax Tue, 07 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117154