https://www.taxtmi.com/caselaws?id=202508 The High Court dismissed the revenue's appeal due to the low tax effect of Rs.80,861, which fell below the threshold for filing appeals as per Circular issued by the Central Board of Direct Taxes. The court emphasized that the appeal's rejection was solely based on maintainability grounds. Despite the revenue's submission of instructions allowing exceptions for substantial questions of law, the court found no compelling reasons or conscious decision to exceed the monetary limits, leading to the dismissal of the appeal without addressing the case's merits. en-us Wed, 10 Nov 2010 00:00:00 +0530 Mon, 05 Sep 2011 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202508 The High Court dismissed the revenue's appeal due to the low tax effect of Rs.80,861, which fell below the threshold for filing appeals as per Circular issued by the Central Board of Direct Taxes. The court emphasized that the appeal's rejection was solely based on maintainability grounds. Despite the revenue's submission of instructions allowing exceptions for substantial questions of law, the court found no compelling reasons or conscious decision to exceed the monetary limits, leading to the dismissal of the appeal without addressing the case's merits. Case-Laws Income Tax Wed, 10 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202508