https://www.taxtmi.com/caselaws?id=294247 A departmental instruction prescribing a monetary limit for Revenue appeals bars filing where the tax effect is below the threshold, and the same limit applies to pending proceedings. On that basis, a Revenue appeal falling below the prescribed tax effect was treated as not maintainable and dismissed. The operative principle is that such appeal instructions govern maintainability in pending matters as well, preventing entertainment of appeals under the threshold. en-us Wed, 02 Nov 2011 00:00:00 +0530 Wed, 31 Mar 2021 13:24:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294247 A departmental instruction prescribing a monetary limit for Revenue appeals bars filing where the tax effect is below the threshold, and the same limit applies to pending proceedings. On that basis, a Revenue appeal falling below the prescribed tax effect was treated as not maintainable and dismissed. The operative principle is that such appeal instructions govern maintainability in pending matters as well, preventing entertainment of appeals under the threshold. Case-Laws Income Tax Wed, 02 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294247