https://www.taxtmi.com/caselaws?id=244487 The appeals filed by the Department against the deletion of interest disallowance for assessment years 2005-06 & 2008-09 were dismissed by the Tribunal. The issue centered on the maintainability of the appeals under CBDT Instruction No.3 of 2011, which sets monetary limits for filing departmental appeals. As the tax effect in both appeals was below Rs. 3 lakhs, the Tribunal found the appeals not maintainable as per the instruction, emphasizing the need to consider the merits of each case. The decision was rendered on 21st February 2014. en-us Fri, 21 Feb 2014 00:00:00 +0530 Thu, 27 Feb 2014 22:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244487 The appeals filed by the Department against the deletion of interest disallowance for assessment years 2005-06 & 2008-09 were dismissed by the Tribunal. The issue centered on the maintainability of the appeals under CBDT Instruction No.3 of 2011, which sets monetary limits for filing departmental appeals. As the tax effect in both appeals was below Rs. 3 lakhs, the Tribunal found the appeals not maintainable as per the instruction, emphasizing the need to consider the merits of each case. The decision was rendered on 21st February 2014. Case-Laws Income Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244487