https://www.taxtmi.com/caselaws?id=120904 CBDT monetary-limit instructions for departmental appeals are binding on income-tax authorities under section 119, so appeals filed below the prescribed tax effect are not maintainable and must be dismissed. The commentary also states that where a partnership is evidenced by an instrument and partners' shares are specified, the assessee is to be treated as a firm; in the absence of any change in constitution or profit-sharing ratio, section 184(3) requires the same status to continue in later years, and the assessment status cannot be altered to an association of persons. en-us Fri, 12 Oct 2007 00:00:00 +0530 Wed, 25 Jul 2012 12:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120904 CBDT monetary-limit instructions for departmental appeals are binding on income-tax authorities under section 119, so appeals filed below the prescribed tax effect are not maintainable and must be dismissed. The commentary also states that where a partnership is evidenced by an instrument and partners' shares are specified, the assessee is to be treated as a firm; in the absence of any change in constitution or profit-sharing ratio, section 184(3) requires the same status to continue in later years, and the assessment status cannot be altered to an association of persons. Case-Laws Income Tax Fri, 12 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120904