https://www.taxtmi.com/caselaws?id=802555 For the revenue litigation policy's monetary limit, tax effect excludes interest and penalty. Tax liability below the limit therefore remains below it even if the amount including interest exceeds it. Jurisdictional annulment of a reassessment without examination of the merits does not make the tax effect unquantifiable where the record contains the net tax liability. The exception for adverse comments against an officer concerns strictures directed at the officer, rather than identification of a procedural error in an assessment. The jurisdictional annulment remains undisturbed, with the merits unexamined. en-us Mon, 02 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802555 For the revenue litigation policy's monetary limit, tax effect excludes interest and penalty. Tax liability below the limit therefore remains below it even if the amount including interest exceeds it. Jurisdictional annulment of a reassessment without examination of the merits does not make the tax effect unquantifiable where the record contains the net tax liability. The exception for adverse comments against an officer concerns strictures directed at the officer, rather than identification of a procedural error in an assessment. The jurisdictional annulment remains undisturbed, with the merits unexamined. Case-Laws Income Tax Mon, 02 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802555