https://www.taxtmi.com/caselaws?id=120606 The Tribunal dismissed the revenue's appeal against the order of CIT(A)-XVI, New Delhi for the assessment year 2005-06 as the tax effect in the appeal was less than Rs. 2 lakhs, contravening CBDT instructions. The decision highlighted the importance of adhering to these instructions to prevent unnecessary litigation in small cases and ensure compliance with prescribed monetary limits for filing appeals. The judgment emphasized the binding nature of CBDT instructions on income-tax authorities to maintain efficiency and fairness in the appeal process. en-us Thu, 21 Feb 2008 00:00:00 +0530 Sat, 21 Jul 2012 17:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120606 The Tribunal dismissed the revenue's appeal against the order of CIT(A)-XVI, New Delhi for the assessment year 2005-06 as the tax effect in the appeal was less than Rs. 2 lakhs, contravening CBDT instructions. The decision highlighted the importance of adhering to these instructions to prevent unnecessary litigation in small cases and ensure compliance with prescribed monetary limits for filing appeals. The judgment emphasized the binding nature of CBDT instructions on income-tax authorities to maintain efficiency and fairness in the appeal process. Case-Laws Income Tax Thu, 21 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120606