https://www.taxtmi.com/caselaws?id=10498 HC held the Board's policy of not filing references where tax effect is below Rs. 2 lakhs applies to old, undecided references as well; the Department is not justified in pursuing decades-old references with negligible tax impact. Consequently the HC declined to decide the reference concerning the assessment year with minimal tax effect and returned the reference unanswered. The court therefore favoured administrative reliance on the threshold policy and curtailed further proceedings on trifling historical tax disputes. en-us Fri, 01 Jul 2005 00:00:00 +0530 Sat, 20 Sep 2025 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10498 HC held the Board's policy of not filing references where tax effect is below Rs. 2 lakhs applies to old, undecided references as well; the Department is not justified in pursuing decades-old references with negligible tax impact. Consequently the HC declined to decide the reference concerning the assessment year with minimal tax effect and returned the reference unanswered. The court therefore favoured administrative reliance on the threshold policy and curtailed further proceedings on trifling historical tax disputes. Case-Laws Income Tax Fri, 01 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10498