https://www.taxtmi.com/caselaws?id=170906 A departmental income-tax appeal was held not maintainable because the tax effect fell below the monetary limit prescribed in the applicable CBDT instruction, and no stated exception applied. The binding nature of CBDT instructions on the Revenue under section 268A of the Income-tax Act was recognised, and the appeal was treated as having been filed in breach of that instruction. The Court therefore declined to examine the merits and dismissed the appeal on the ground of low tax effect. en-us Tue, 03 May 2011 00:00:00 +0530 Mon, 29 Jun 2015 11:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170906 A departmental income-tax appeal was held not maintainable because the tax effect fell below the monetary limit prescribed in the applicable CBDT instruction, and no stated exception applied. The binding nature of CBDT instructions on the Revenue under section 268A of the Income-tax Act was recognised, and the appeal was treated as having been filed in breach of that instruction. The Court therefore declined to examine the merits and dismissed the appeal on the ground of low tax effect. Case-Laws Income Tax Tue, 03 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170906