https://www.taxtmi.com/caselaws?id=239656 CBDT Instruction No. 3/2011 prescribed a monetary limit for filing departmental appeals before the ITAT, and the appeal was filed after that instruction took effect. As the tax effect in the present matter was below the prescribed threshold, the instruction applied under section 268A(1) of the Income-tax Act, 1961 and barred the filing. The Department's appeal was therefore not maintainable and was dismissed. en-us Wed, 13 Nov 2013 00:00:00 +0530 Tue, 19 Nov 2013 07:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239656 CBDT Instruction No. 3/2011 prescribed a monetary limit for filing departmental appeals before the ITAT, and the appeal was filed after that instruction took effect. As the tax effect in the present matter was below the prescribed threshold, the instruction applied under section 268A(1) of the Income-tax Act, 1961 and barred the filing. The Department's appeal was therefore not maintainable and was dismissed. Case-Laws Income Tax Wed, 13 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239656