https://www.taxtmi.com/caselaws?id=212442 CBDT monetary-limit instructions restrict the Revenue from filing appeals where the tax effect is below the prescribed threshold, subject to an exception for substantial or recurring questions of law. The Department cannot ignore the binding circular and pursue such an appeal as a routine matter. If it contends that a case falls within the exception, it must place that claim before the appellate forum so the matter can be considered on merits. The operative effect is that low-tax-effect appeals are barred unless the Department establishes that the case fits the circular's stated exception. en-us Thu, 05 May 2011 00:00:00 +0530 Mon, 23 Apr 2012 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212442 CBDT monetary-limit instructions restrict the Revenue from filing appeals where the tax effect is below the prescribed threshold, subject to an exception for substantial or recurring questions of law. The Department cannot ignore the binding circular and pursue such an appeal as a routine matter. If it contends that a case falls within the exception, it must place that claim before the appellate forum so the matter can be considered on merits. The operative effect is that low-tax-effect appeals are barred unless the Department establishes that the case fits the circular's stated exception. Case-Laws Income Tax Thu, 05 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212442