https://www.taxtmi.com/caselaws?id=247002 The court held that the CBDT instructions of 2011, setting revised monetary limits for filing appeals, do not apply to appeals filed before 9th February 2011. It emphasized adherence to the literal rule of interpretation and legislative intent, directing pending appeals to be governed by the instructions in force at the time of filing. Previous judgments applying revised limits to pending appeals were deemed inconsistent with the literal rule. The appeal was directed to proceed based on the instructions applicable at the time of filing, rejecting retrospective application of the 2011 instructions. en-us Tue, 25 Mar 2014 00:00:00 +0530 Tue, 03 Jun 2014 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247002 The court held that the CBDT instructions of 2011, setting revised monetary limits for filing appeals, do not apply to appeals filed before 9th February 2011. It emphasized adherence to the literal rule of interpretation and legislative intent, directing pending appeals to be governed by the instructions in force at the time of filing. Previous judgments applying revised limits to pending appeals were deemed inconsistent with the literal rule. The appeal was directed to proceed based on the instructions applicable at the time of filing, rejecting retrospective application of the 2011 instructions. Case-Laws Income Tax Tue, 25 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247002