https://www.taxtmi.com/caselaws?id=10379 The High Court of Madras, in a case concerning the dismissal of the Revenue's appeal by the Tribunal based on a departmental monetary limit for filing appeals, held that the Tribunal erred in not considering the appeal on its merits as mandated by Instruction No. 1979. The Court found the dismissal based on a notification with retrospective effect to be legally unsustainable. Consequently, the Court set aside the Tribunal's orders and remanded the matters for reevaluation on their merits, emphasizing that appeals involving specific criteria must be decided irrespective of revenue impact. No costs were imposed in this judgment. en-us Wed, 15 Sep 2004 00:00:00 +0530 Tue, 14 Jul 2009 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10379 The High Court of Madras, in a case concerning the dismissal of the Revenue's appeal by the Tribunal based on a departmental monetary limit for filing appeals, held that the Tribunal erred in not considering the appeal on its merits as mandated by Instruction No. 1979. The Court found the dismissal based on a notification with retrospective effect to be legally unsustainable. Consequently, the Court set aside the Tribunal's orders and remanded the matters for reevaluation on their merits, emphasizing that appeals involving specific criteria must be decided irrespective of revenue impact. No costs were imposed in this judgment. Case-Laws Income Tax Wed, 15 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10379