https://www.taxtmi.com/circulars?id=10136 Directs Commissioners to instruct the Appellate Assistant Commissioner to keep appeals pending where a Tribunal Bench decision was not accepted and a High Court reference has been filed, noting the issue may recur despite small revenue in individual cases. Clarifies that if AAC/ITAT disposed appeals following the adverse Bench decision, appeals or references should still be filed to keep the question open, and that the usual monetary limits in prior instruction No.442 will not apply-appeals/references must be filed irrespective of revenue effect. en-us Fri, 04 Jan 1974 00:00:00 +0530 Fri, 10 Jun 2011 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10136 Directs Commissioners to instruct the Appellate Assistant Commissioner to keep appeals pending where a Tribunal Bench decision was not accepted and a High Court reference has been filed, noting the issue may recur despite small revenue in individual cases. Clarifies that if AAC/ITAT disposed appeals following the adverse Bench decision, appeals or references should still be filed to keep the question open, and that the usual monetary limits in prior instruction No.442 will not apply-appeals/references must be filed irrespective of revenue effect. Circulars Income Tax Fri, 04 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10136