https://www.taxtmi.com/caselaws?id=208533 CBDT monetary-limit instructions govern the filing of departmental appeals before the Tribunal, and a later instruction supersedes an earlier one relied on by the Revenue. Appeals with tax effect below the prescribed limit are not maintainable and must be dismissed in limine. Cross-objections are ancillary to a validly instituted appeal; where the related departmental appeal is unadmissible for breaching the binding monetary-limit instruction, the cross-objections cannot survive and are also not maintainable. en-us Fri, 14 Jan 2011 00:00:00 +0530 Mon, 05 Dec 2011 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208533 CBDT monetary-limit instructions govern the filing of departmental appeals before the Tribunal, and a later instruction supersedes an earlier one relied on by the Revenue. Appeals with tax effect below the prescribed limit are not maintainable and must be dismissed in limine. Cross-objections are ancillary to a validly instituted appeal; where the related departmental appeal is unadmissible for breaching the binding monetary-limit instruction, the cross-objections cannot survive and are also not maintainable. Case-Laws Income Tax Fri, 14 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208533