https://www.taxtmi.com/caselaws?id=216176 The court dismissed the Tax Appeal as not maintainable due to the tax effect falling below the Rs. 10,00,000 threshold set by Instruction No.3 of 2011 issued by the CBDT. The court held that the instruction applies to pending appeals, affecting the maintainability of the appeal. The court did not address the deletion of penalty under section 271(1)(c) due to the preliminary finding on maintainability. The appeal was dismissed solely on the ground of not meeting the monetary limit, leaving the substantive legal issue unresolved for future consideration. en-us Fri, 24 Aug 2012 00:00:00 +0530 Tue, 03 Jun 2014 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216176 The court dismissed the Tax Appeal as not maintainable due to the tax effect falling below the Rs. 10,00,000 threshold set by Instruction No.3 of 2011 issued by the CBDT. The court held that the instruction applies to pending appeals, affecting the maintainability of the appeal. The court did not address the deletion of penalty under section 271(1)(c) due to the preliminary finding on maintainability. The appeal was dismissed solely on the ground of not meeting the monetary limit, leaving the substantive legal issue unresolved for future consideration. Case-Laws Income Tax Fri, 24 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216176