https://www.taxtmi.com/circulars?id=10546 Monetary limits for filing departmental appeals are to be applied by treating "each case taken singly" as each assessment year for each assessee, so that appeals must be filed for the particular assessment year when the tax effect for that year exceeds the prescribed limit. Adverse judgments should be contested where prosecution proceedings are contemplated only if the prosecution concerns the same point under appeal; points unrelated to the contemplated prosecution need not be contested. en-us Thu, 29 Jun 2000 00:00:00 +0530 Wed, 15 Jun 2011 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10546 Monetary limits for filing departmental appeals are to be applied by treating "each case taken singly" as each assessment year for each assessee, so that appeals must be filed for the particular assessment year when the tax effect for that year exceeds the prescribed limit. Adverse judgments should be contested where prosecution proceedings are contemplated only if the prosecution concerns the same point under appeal; points unrelated to the contemplated prosecution need not be contested. Circulars Income Tax Thu, 29 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10546