https://www.taxtmi.com/caselaws?id=378601 CBDT monetary-limit instructions restrict the Department's pursuit of appeals where the tax effect is below the prescribed threshold. Where the tax effect is below Rupees One Crore, a Special Leave Petition need not be entertained under Circular No. 3/2018, as amended. The reopening-of-assessment issue and the substantial question of law remain open, as dismissal on the monetary-limit ground does not determine those questions. en-us Fri, 15 Mar 2019 00:00:00 +0530 Mon, 24 Aug 2026 12:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378601 CBDT monetary-limit instructions restrict the Department's pursuit of appeals where the tax effect is below the prescribed threshold. Where the tax effect is below Rupees One Crore, a Special Leave Petition need not be entertained under Circular No. 3/2018, as amended. The reopening-of-assessment issue and the substantial question of law remain open, as dismissal on the monetary-limit ground does not determine those questions. Case-Laws Income Tax Fri, 15 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378601