https://www.taxtmi.com/caselaws?id=220073 An appeal under section 260-A cannot be reconfigured by amendment to substitute a different Tribunal order, because that would change the character of the pending appeal and raise issues beyond the order originally challenged; the Revenue's amendment request was rejected, though liberty remained to pursue any separate remedy in law. Where the tax effect was below the CBDT-prescribed monetary threshold, the appeal was not maintainable under the binding circular, and the Court declined to examine the merits; the appeal was dismissed. The pendency of a similar issue before the Supreme Court did not justify keeping the appeal alive. en-us Tue, 04 Dec 2012 00:00:00 +0530 Tue, 08 Jan 2013 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220073 An appeal under section 260-A cannot be reconfigured by amendment to substitute a different Tribunal order, because that would change the character of the pending appeal and raise issues beyond the order originally challenged; the Revenue's amendment request was rejected, though liberty remained to pursue any separate remedy in law. Where the tax effect was below the CBDT-prescribed monetary threshold, the appeal was not maintainable under the binding circular, and the Court declined to examine the merits; the appeal was dismissed. The pendency of a similar issue before the Supreme Court did not justify keeping the appeal alive. Case-Laws Income Tax Tue, 04 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220073