https://www.taxtmi.com/caselaws?id=118491 Departmental circulars fixing monetary limits for filing and pursuing revenue appeals apply to pending appeals as well when the tax effect falls below the prescribed threshold. The Tribunal noted that the revised limit of Rs. 2 lakhs was intended to reduce litigation and treated that instruction as governing the appeals already before it. On that basis, the revenue appeals, each involving tax effect below the threshold, were held not maintainable. en-us Mon, 13 Feb 2006 00:00:00 +0530 Mon, 02 Jul 2012 10:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118491 Departmental circulars fixing monetary limits for filing and pursuing revenue appeals apply to pending appeals as well when the tax effect falls below the prescribed threshold. The Tribunal noted that the revised limit of Rs. 2 lakhs was intended to reduce litigation and treated that instruction as governing the appeals already before it. On that basis, the revenue appeals, each involving tax effect below the threshold, were held not maintainable. Case-Laws Income Tax Mon, 13 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118491