https://www.taxtmi.com/caselaws?id=262053 The Revenue's appeal against the CIT(A)'s order for the assessment year 2010-11 was dismissed by the Tribunal due to the tax effect falling below the appeal filing limit specified by the CBDT circular and section 268A of the Income Tax Act, 1961. The Tribunal upheld the binding nature of the circular instructions on appeal limits, leading to the dismissal of the Revenue's appeal without considering the case's merits. This decision emphasized adherence to the monetary limit for appeal filing set by the CBDT, resulting in the dismissal of the appeal based on procedural grounds. en-us Mon, 15 Jun 2015 00:00:00 +0530 Fri, 31 Jul 2015 13:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262053 The Revenue's appeal against the CIT(A)'s order for the assessment year 2010-11 was dismissed by the Tribunal due to the tax effect falling below the appeal filing limit specified by the CBDT circular and section 268A of the Income Tax Act, 1961. The Tribunal upheld the binding nature of the circular instructions on appeal limits, leading to the dismissal of the Revenue's appeal without considering the case's merits. This decision emphasized adherence to the monetary limit for appeal filing set by the CBDT, resulting in the dismissal of the appeal based on procedural grounds. Case-Laws Income Tax Mon, 15 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262053