https://www.taxtmi.com/caselaws?id=202382 The court held that the appeal was not maintainable based on the tax liability of the respondent-assessee and the monetary limits set by the Central Board of Direct Taxes Instruction. Section 268A empowered the Board to regulate filing of appeals, and the court found that the instruction was binding on the Revenue. The court emphasized that the instruction was in line with the objective of reducing litigation in small cases. The court concluded that the appeal was incompetent and ordered its dismissal, citing the statutory provisions and legislative intent behind the relevant sections. en-us Fri, 06 Aug 2010 00:00:00 +0530 Wed, 26 Dec 2012 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202382 The court held that the appeal was not maintainable based on the tax liability of the respondent-assessee and the monetary limits set by the Central Board of Direct Taxes Instruction. Section 268A empowered the Board to regulate filing of appeals, and the court found that the instruction was binding on the Revenue. The court emphasized that the instruction was in line with the objective of reducing litigation in small cases. The court concluded that the appeal was incompetent and ordered its dismissal, citing the statutory provisions and legislative intent behind the relevant sections. Case-Laws Income Tax Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202382