https://www.taxtmi.com/caselaws?id=259446 The Court dismissed the appeal based on the monetary limit issue, holding that Instruction No.3 of 2011 should apply to pending appeals to align with the National Litigation Policy. The Court emphasized the aim of reducing frivolous litigation and saving valuable court time. The decision did not delve into the merits of the claim, allowing the Department to pursue the assessee in other assessment years if the tax effect exceeded the prescribed limit. en-us Wed, 06 May 2015 00:00:00 +0530 Tue, 11 Aug 2015 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259446 The Court dismissed the appeal based on the monetary limit issue, holding that Instruction No.3 of 2011 should apply to pending appeals to align with the National Litigation Policy. The Court emphasized the aim of reducing frivolous litigation and saving valuable court time. The decision did not delve into the merits of the claim, allowing the Department to pursue the assessee in other assessment years if the tax effect exceeded the prescribed limit. Case-Laws Income Tax Wed, 06 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259446