https://www.taxtmi.com/caselaws?id=774994 Revised CBDT monetary limits for filing appeals before the High Court apply to pending appeals as well, and an appeal with tax effect below the prescribed limit is not maintainable. The Revenue's reliance on an exception introduced later failed because such exceptions operate prospectively from their date of introduction and cannot revive an appeal filed before they came into force. On that basis, where the tax effect was below the revised threshold, the appeal was disposed of as not maintainable. en-us Mon, 14 Jul 2025 00:00:00 +0530 Thu, 17 Jul 2025 08:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774994 Revised CBDT monetary limits for filing appeals before the High Court apply to pending appeals as well, and an appeal with tax effect below the prescribed limit is not maintainable. The Revenue's reliance on an exception introduced later failed because such exceptions operate prospectively from their date of introduction and cannot revive an appeal filed before they came into force. On that basis, where the tax effect was below the revised threshold, the appeal was disposed of as not maintainable. Case-Laws Income Tax Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774994