https://www.taxtmi.com/caselaws?id=221046 The court held that CBDT instructions on monetary limits for filing appeals apply to pending cases to reduce minor litigation. As the tax effects in the appeals were below the prescribed limit of Rs. 10 lakhs, they were dismissed as not maintainable under section 268A of the Income-tax Act and relevant CBDT instructions. The court emphasized the consistent application of these instructions to achieve the legislative intent of reducing judicial burden. en-us Fri, 29 Jul 2011 00:00:00 +0530 Fri, 04 Sep 2015 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221046 The court held that CBDT instructions on monetary limits for filing appeals apply to pending cases to reduce minor litigation. As the tax effects in the appeals were below the prescribed limit of Rs. 10 lakhs, they were dismissed as not maintainable under section 268A of the Income-tax Act and relevant CBDT instructions. The court emphasized the consistent application of these instructions to achieve the legislative intent of reducing judicial burden. Case-Laws Income Tax Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221046