https://www.taxtmi.com/caselaws?id=207418 CBDT clarification on monetary limits under Instruction No. 1979 treats each assessment year as a separate case when considered singly, but where several assessment years are disposed of by a common order, the tax effect for those years may be clubbed. On that basis, if the combined tax effect exceeds the prescribed limit, the Revenue appeals remain maintainable and should not be dismissed solely for low tax effect without examining the merits. en-us Mon, 01 Feb 2010 00:00:00 +0530 Mon, 26 Mar 2012 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207418 CBDT clarification on monetary limits under Instruction No. 1979 treats each assessment year as a separate case when considered singly, but where several assessment years are disposed of by a common order, the tax effect for those years may be clubbed. On that basis, if the combined tax effect exceeds the prescribed limit, the Revenue appeals remain maintainable and should not be dismissed solely for low tax effect without examining the merits. Case-Laws Income Tax Mon, 01 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207418