https://www.taxtmi.com/article/detailed?id=6453 Revenue should not file appeals where the tax effect for a specific assessment year is below the monetary limits set by Instruction No. 5/2014; the Assessing Officer must calculate tax effect separately for each year and appeals are to be filed only for years exceeding the prescribed threshold. The Instruction requires recorded reasons when appeals are withheld, disclaims departmental acquiescence, allows a composite-order exception for multi-year common issues, and mandates contesting certain substantive issues on merits regardless of monetary impact. en-us Tue, 22 Sep 2015 06:52:42 +0530 Tue, 22 Sep 2015 06:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6453 Revenue should not file appeals where the tax effect for a specific assessment year is below the monetary limits set by Instruction No. 5/2014; the Assessing Officer must calculate tax effect separately for each year and appeals are to be filed only for years exceeding the prescribed threshold. The Instruction requires recorded reasons when appeals are withheld, disclaims departmental acquiescence, allows a composite-order exception for multi-year common issues, and mandates contesting certain substantive issues on merits regardless of monetary impact. Articles Income Tax Tue, 22 Sep 2015 06:52:42 +0530 https://www.taxtmi.com/article/detailed?id=6453