https://www.taxtmi.com/caselaws?id=267263 The High Court dismissed the Revenue's appeal challenging the ITAT's decision based on Instruction No. 3/2011, which restricted appeals below Rs. 3 lakhs. The Court criticized the Revenue for filing the appeal when the tax amount was less than Rs. 10 lakhs, directing departmental action. The Revenue argued the appeal was filed before the instruction, citing a previous monetary limit of Rs. 2 lakhs. However, the Supreme Court's order clarified that Instruction No. 3/2011 did not apply to cases filed before 2011, impacting the interpretation of the instruction in pending appeals. en-us Wed, 23 Sep 2015 00:00:00 +0530 Tue, 03 Nov 2015 06:16:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267263 The High Court dismissed the Revenue's appeal challenging the ITAT's decision based on Instruction No. 3/2011, which restricted appeals below Rs. 3 lakhs. The Court criticized the Revenue for filing the appeal when the tax amount was less than Rs. 10 lakhs, directing departmental action. The Revenue argued the appeal was filed before the instruction, citing a previous monetary limit of Rs. 2 lakhs. However, the Supreme Court's order clarified that Instruction No. 3/2011 did not apply to cases filed before 2011, impacting the interpretation of the instruction in pending appeals. Case-Laws Income Tax Wed, 23 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267263