APPEALS AND REVISION - FILING OF APPEAL OR APPLICATION FOR REFERENCE BY INCOME-TAX AUTHORITY - CBDT's INSTRUCTION NO. 3/2011, DATED 9-2-2011 REVISING MONETARY LIMITS NOT TO APPLY IPSO FACTO TO APPEALS FILED PRIOR TO 9-2-2011 https://www.taxtmi.com/circulars?id=11312 The revised monetary thresholds in CBDT Instruction No. 3/2011 do not apply automatically to appeals filed before its issuance; earlier appeals remain governed by the monetary limits operative at filing, and where matters have common principles or cascading effect the Department should seek High Court review rather than accept ipso facto application of the Instruction. en-us Fri, 02 Sep 2011 00:00:00 +0530 Mon, 26 Sep 2011 14:35:00 +0530 TaxTMI RSS Generator APPEALS AND REVISION - FILING OF APPEAL OR APPLICATION FOR REFERENCE BY INCOME-TAX AUTHORITY - CBDT's INSTRUCTION NO. 3/2011, DATED 9-2-2011 REVISING MONETARY LIMITS NOT TO APPLY IPSO FACTO TO APPEALS FILED PRIOR TO 9-2-2011 https://www.taxtmi.com/circulars?id=11312 The revised monetary thresholds in CBDT Instruction No. 3/2011 do not apply automatically to appeals filed before its issuance; earlier appeals remain governed by the monetary limits operative at filing, and where matters have common principles or cascading effect the Department should seek High Court review rather than accept ipso facto application of the Instruction. Circulars Income Tax Fri, 02 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11312