https://www.taxtmi.com/caselaws?id=195760 Revenue appeals were barred where the tax effect fell below the monetary limit prescribed in Instruction No. 3/2011, and the instruction was treated as applicable to pending proceedings as well. On that basis, the High Court held that the appeal could not be entertained for want of maintainability. The result was dismissal of the Revenue's appeal in favour of the assessee. en-us Wed, 02 Nov 2011 00:00:00 +0530 Fri, 07 Sep 2018 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195760 Revenue appeals were barred where the tax effect fell below the monetary limit prescribed in Instruction No. 3/2011, and the instruction was treated as applicable to pending proceedings as well. On that basis, the High Court held that the appeal could not be entertained for want of maintainability. The result was dismissal of the Revenue's appeal in favour of the assessee. Case-Laws Income Tax Wed, 02 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195760