https://www.taxtmi.com/caselaws?id=55025 The court dismissed the Revenue's appeal as legally not maintainable due to the tax effect being below the threshold specified in CBDT Instruction No. 1903, despite arguments regarding the binding nature of CBDT instructions on Revenue authorities. The court held that unless instructions are explicitly determined to be issued under Section 119 of the Income Tax Act, they cannot be considered statutory and enforceable through the court. en-us Mon, 03 Nov 2003 00:00:00 +0530 Fri, 15 Jun 2012 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55025 The court dismissed the Revenue's appeal as legally not maintainable due to the tax effect being below the threshold specified in CBDT Instruction No. 1903, despite arguments regarding the binding nature of CBDT instructions on Revenue authorities. The court held that unless instructions are explicitly determined to be issued under Section 119 of the Income Tax Act, they cannot be considered statutory and enforceable through the court. Case-Laws Income Tax Mon, 03 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55025