https://www.taxtmi.com/caselaws?id=169091 The Appellate Tribunal dismissed the appeal filed by the Revenue for the Assessment Year 2004-05, as the tax effect was below the prescribed threshold set by the CBDT. The Tribunal relied on Section 268A of the Income Tax Act, 1961, and CBDT Instruction No. 3 of 2011, emphasizing adherence to monetary limits for filing appeals. Judicial precedents from the Punjab & Haryana High Court and the Delhi High Court supported applying CBDT circulars to pending cases. The decision was based on the monetary limit issue, without discussing the case's merits, and was pronounced on 20.11.2012. en-us Wed, 20 Mar 2013 00:00:00 +0530 Mon, 06 Apr 2015 21:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169091 The Appellate Tribunal dismissed the appeal filed by the Revenue for the Assessment Year 2004-05, as the tax effect was below the prescribed threshold set by the CBDT. The Tribunal relied on Section 268A of the Income Tax Act, 1961, and CBDT Instruction No. 3 of 2011, emphasizing adherence to monetary limits for filing appeals. Judicial precedents from the Punjab & Haryana High Court and the Delhi High Court supported applying CBDT circulars to pending cases. The decision was based on the monetary limit issue, without discussing the case's merits, and was pronounced on 20.11.2012. Case-Laws Income Tax Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169091