https://www.taxtmi.com/caselaws?id=151906 The Tribunal dismissed all 29 appeals by the Revenue as they were filed in violation of the Central Board of Direct Taxes' instructions on monetary limits for filing appeals. Despite the circular emphasizing appeals should only be filed if tax effect exceeds specified limits, the Revenue filed appeals in insignificant matters with nominal tax amounts. The Tribunal highlighted the binding nature of the circular on income-tax authorities, aiming to prevent unnecessary litigation in small cases and benefit small assessees. The Departmental Representative's arguments for exceptions outlined in the circular were unsupported, leading to the dismissal of all appeals for lack of justification. en-us Mon, 06 Aug 2001 00:00:00 +0530 Wed, 19 Jun 2013 14:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151906 The Tribunal dismissed all 29 appeals by the Revenue as they were filed in violation of the Central Board of Direct Taxes' instructions on monetary limits for filing appeals. Despite the circular emphasizing appeals should only be filed if tax effect exceeds specified limits, the Revenue filed appeals in insignificant matters with nominal tax amounts. The Tribunal highlighted the binding nature of the circular on income-tax authorities, aiming to prevent unnecessary litigation in small cases and benefit small assessees. The Departmental Representative's arguments for exceptions outlined in the circular were unsupported, leading to the dismissal of all appeals for lack of justification. Case-Laws Income Tax Mon, 06 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151906